explain in detail why b is correct.

18.3 Cat Co's trial balance totals were: DEBIT $387,642 CREDIT $379, 511 A suspense account was opened for the difference. Which one of the following errors would have the effect of reducing the difference when corrected? The petty cash balance of $500 has been omitted from the trial balance. m $4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to rent account. $3,000 paid for repairs to plant has been debited to the plant asset account. An invoice for Mr A Smith for $400 has been posted to the account of Mrs B Smith in error