The correct answer is A. In a Purchase Book, Total is carried forward to next page with Rs. 105 less.
Explanation:
A trial balance is a list of all the accounts in a ledger and their balances. It is prepared at the end of an accounting period to check that the total debits equal the total credits.
If the total of the purchase book is carried forward to the next page with Rs. 105 less, then the total debits in the trial balance will be less than the total credits. This is because the purchase book is a record of all the purchases made by a business. If the total of the purchase book is wrong, then the total of the debits in the trial balance will also be wrong.
Options B and C will not affect the trial balance because they are errors in the wages account and the purchase return book respectively. The wages account is a record of all the wages paid by a business, and the purchase return book is a record of all the goods that are returned to suppliers. If there are errors in these accounts, they will not affect the total debits and credits in the trial balance.
Option D is also incorrect because it is not an error. A trial balance is a list of all the accounts in a ledger and their balances. It is prepared at the end of an accounting period to check that the total debits equal the total credits.