Which of the following errors will affect the trial balance total?

Which of the following errors will affect the trial balance total?

A posting disscount allowed to the debit side of the discount allowed account

B omision of one account from the list when extracting from the ledger

C failure to post sales of N2,000 and purchases of N2,000 from the subsidiiary ledger

D omission of sales of N3,000 and purchases of N2,000

Answer is D

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