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、An invoice for Mr A Smith for $400 has been posted to the account of Mrs B Smith in error.