206. 應過入應付帳款貸方$10,000,卻誤過入借方,對餘額式試算表之影響為何(A)貸方總數比借方總數多$10,000(B)貸方總數比借方總數多$20,000(C)借方總數比貸方總數多$10,000(D)借方總數比貸方總數多$20,000