36. 現購商品$5,000,誤記為償還貨欠,將使餘額式試算表合計數 (A)平衡,但較正確金額多$5,000 (B)平衡,但較正確金額少$5,000 (C)借方較貸方多$5,000 (D)貸方較借方多$5,000