GCEFinancial AccountingControl Accounts2021

At 31 December 2023, the Sales Ledger Control Account showed a balance of ₦74,600, but the list of debtors' balances totalled ₦71,200. Which of the following errors would fully account for the difference of ₦3,400?

AA credit note for ₦3,400 issued to a debtor was entered in the debtor's account but omitted from the control account
BCash received from a debtor of ₦3,400 was posted to the credit of the control account twice
CA sales invoice of ₦3,400 was entered in the control account but not posted to the debtor's individual accountCORRECT
DDiscount allowed of ₦3,400 was entered in the control account but not in the debtor's account
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Why the answer is C, and why the others tempt you.
When a sales invoice of ₦3,400 is entered (debited) in the control account but not posted to the individual debtor's account, the control account balance will be ₦3,400 higher than the total of the list of debtors' balances, which matches the observed difference. Option A would make the control account lower than the list; option B would make the control account lower by ₦3,400; option D would make the list lower than the control account, but discount allowed should credit the debtor's account, not debit it, so it would cause the opposite discrepancy.
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