of A trial balance failed to agree. The total of the debits amounted to 315,600; the credit balances totalled 310,600. Which of the following might explain the difference? a. Rent was recorded as (Dr Bank 5,000, Cr. Insurance 5,000). b. An invoice for the purchase of inventory was omitted from the books. c. A sundry receipt of 2,500 was debited to income and credited to bank. d. An invoice for stationery for 2,500 was debited to stationery and also debited to bank.