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The balance on Jude Co’s payab

The balance on Jude Co’s payables ledger control account is $31,554. The accountant at Jude Co has discovered that she has not recorded:A settlement discount of $53 received from a supplier; and
A、supplier’s invoice for $622.What amount should be reported for payables on Jude Co’s statement of financial position?
A、$30,879
B、$30,985
C、$32,123
D、$32,229



【参考答案及解析】
Balance per ledger $31,554 CrDiscount $53 DrInvoice $622 CrCorrected balance $32,123
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