Question：The debit side of a trial balance totals $50 more than the credit side.

　　Which one of the following could this be due to?

　　A. a purchase of goods for $50 being omitted from the payables control account

　　B. a sale of goods for $50 being omitted from the receivables control account

　　C. an invoice of $25 for electricity being credited to the electricity account

　　D. a receipt for $50 from a customer being omitted from the cash book

　　The correct answer is: a purchase of goods for $50 being omitted from the payables control account.

　　'A sale of goods for $50 being omitted from the receivables control account' and 'an invoice of $25 for electricity being credited to the electricity account' would make the credit side $50 higher.

　　'A receipt for $50 from a customer being omitted from the cash book' would have no effect.