Imbalance trial balance

Hello Tutor,

I do not understand why in this question the answer is (i) as I thought the discount received column was added up wrongly, will cause the wrong balance in cash payments book. So the trial balance will imbalance. Can you please enlight me in this question? Thank you!

If a trial balance does not balance, which of the following errors might have caused this?
(i) The discounts received column of the cash payments book was overcast.
(ii) Cash paid for the purchase of office furniture was debited to the general expenses account.
(iii) Returns inwards were included on the credit side of the trial balance.
A (i) only
B (i) and (ii)
C (iii) only
D (ii) and (iii)

Solution: In Statement (i) both sides of the double entry posting from the cash book would be incorrect but equal in value, so this would not cause a trial balance imbalance. In Statement (ii), both expenses and non-current assets are debit balances in the trial balance, so posting to the wrong account in this case would not cause a trial balance imbalance.