Toenl plc has received a statement from its supplier, Hoa Ltd, 31 January 20X2. The balance on Hoa 's account in Toenl plc's payables ledger does not agree to the balance shown on the statement. The following discrepancies are found

- During the delivery of goods on 30 January 20X2, only three of the four pallets were unloaded by mistake. Hoa Ltd invoiced Toenl plc for 2,760 for the goods actually, which was three quarters of the total cost. Toenl plc had recorded the total cost in its payables ledger.

-Toenl plc and Hoa Ltd are disputing whether the cash discount of 2% on an invoice totalling 3,500 taken by Toenl plc in December 20X1 met the settlement terms.

By how much is the balance on Hoa's account in Toenl plc's payables ledger at 31 January 20X2 greater or lower than the balance on the supplier's statement?

A 990 greater

B. 850 greater

C. 850 lower

D. 990 lower