6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount dueaccording to the payables ledger account of Alta in Ordan’s records was only $230.Comparison of the statement and the ledger account revealed the following differences:1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.2 Alta has not allowed for goods returned by Ordan $180.3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’sreceivables ledger. No such entry has been made in Alta’s records.What difference remains between the two companies’ records after adjusting for these items?A $460B $640C $6,500D $100

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items?

A $460

B $640

C $6,500

D $100


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