in detail please.

17.3 White Co's trial balance failed to agree, the totals being: DEBIT $815,602 CREDIT Tron bill of belong pomules elaylone self $808,420 Which one of the following errors could fully account for the difference? I The omission from the trial balance of the balance on the insurance expense account $7, 182 debit m Settlement discounts received from suppliers of $3,591 were credited in error to the purchases account No entries made in the records for cash sales totalling $7, 182 0!X The returns outwards total of $3,591 was included in the trial balance as a debit balance