Which of the Following Errors, Considered Individually, Would Cause the Trial

Which of the following errors, considered individually, would cause the trial balance totals to be unequal?

A) Cash received from a customer on account was posted as a credit of $220 to Cash and a debit of $220 to Accounts Receivable.
B) A payment of $76 for supplies was posted as a debit of $67 to Supplies Expense and a credit of $76 to Cash.
C) A payment of $391 to a creditor was posted as a debit of $931 to Accounts Payable and a credit of $931 to Cash.
D) A receipt of $252 from a customer was posted as a debit of $225 to Cash and a credit of $225 to Accounts Receivable.
E) A payment of $83 to pay the telephone bill (received last week) was posted as a debit of $38 to Accounts Payable and a credit of $38 to cash.

Correct Answer:

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