Sheikh Ibn Al-Jazaree pointed to this division in his prose, , in the last line in the section on words ending with but written with a  :

Meaning: "and all that differ.... in plural or singular in it with a ta' , became known".
A general rule can then be deduced from his statement that every time the reciters differ as to a word being recited in its singular or plural form, and that word ended with a , it was written with .  The renowned Sheikh, Mohammed bin Ahmed bin Abdullah, better known as Al-Mutawali, may Allah have mercy on him, wrote a prose that included these words and their places in the Qur’an. 

This prose outlines all the words that are written with due to differences in the recitation of the word in singular or plural form among the scholars.  The words will now be discussed individually.

 This is written with  in surah al-Mursalaat and  Hafs recites this in the singular form

This occurs in two places in the Qur’an.  Hafs reads them both in the plural form.

This occurs in four places in the Qur’an, and  reads them all in the singular form.

A note should be made that the word " in aayah 6 of Ghaafir and aayah 96 of Yunus is written by some with  and by some with in different copies of the Qur’an.  Stopping on this word then can be with either  or  depending on how it is written in the copy of the Qur’an you are reading. There is, therefore  differences among the different reciters as to the reciting of this word in the singular or plural form, plus a difference in the copies of the Qur’an as to the way it is written in these two places.  This is what Sheikh Al-Mutawali was referring to in the last part of the lines of prose:

We will continue insha' Allah, next time explaining which words are written with  and some authentic recitations read the word in the singular form and others in the plural.