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Refer to the Exhibit.

Refer to the Exhibit.

The purchase ledger control account shows a balance of £324,564, while the individual customer account balances total £328,234.

Which of the following is a possible explanation for the difference between the two?

A.

and (iii) only

B.

and (iv) only

C.

and (iv) only

D.

and (iii) only

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