Example Two The total of the balances in a company's receivables ledger is K25,200 more than the debit balance on its receivables control account. Which one of the following errors could by itself account for the discrepancy? a) The cash receipts book has been undercast by K25,200 b) One receivables ledger account with a credit balance of K25,200 has been treated as a debit balance. c) The sales day book has been undercast by K25,200 d) Settlement discounts totaling K25,200 have been omitted from the general ledger.