In the process of reconciling the balances on the trade payables control account with the list of individual balances per trade payables ledger for Mini Traders, the bookkeeper noted that an invoice for R1 600, had been entered incorrectly in the purchases journal as R160. Which one of the following represents the correct general ledger entries in the books of Mini Traders to rectify the error made? A. General ledger Account debited Purchases Account credited Trade payables control Amount R1 440 B. General ledger Account debited Trade receivables control Account credited Sales Amount R1 600 C. General ledger Account debited Trade payables control Account credited Purchases Amount R1 440 D. General ledger Account debited Sales Account credited Trade receivables control Amount R1 600 E. General ledger Account debited Trade payables control Account credited Trade receivables control Amount R160