Question：A company's trial balance totals were:
Debit $387,642
Credit $379,511
A suspense account was opened for the difference.
Which one of the following errors would have the effect of reducing the difference when corrected?
A. The petty cash balance of $500 has been omitted from the trial balance
B. $4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to rent account
C. $3,000 paid for repairs to plant has been debited to the plant asset account
D. A invoice for Mr A Smith for $400 has been posted to the account of Mrs B Smith in error
The correct answer is:$4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to rent account.
解析：This results in a debit to the suspense account therefore reducing the balance.
Option 'The petty cash balance of $500 has been omitted from the trial balance' results in a credit to the suspense account and options '$3,000 paid for repairs to plant has been debited to the plant asset account' and 'A invoice for Mr A Smith for $400 has been posted to the account of Mrs B Smith in error' do not affect the suspense account at all.
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