The Accountant for Mega Stores, Inc $$\begin{array} { c c c } \text { Jan } 15 & \text { Notes Payable }&243 \\&\text { Cash } & 243 \\\end{array}$$

The accountant for Mega Stores, Inc. should have recorded the following correct entry: Jan. 15 Notes Receivable 243
Equipment 243
Instead, he misunderstood the transaction and recorded an incorrect entry. Which of the following wrong entries pertaining to this transaction could have been detected as erroneous when using a trial balance?

A) $$\begin{array} { c c c } \text { Jan } 15 & \text { Notes Payable }&243 \\&\text { Cash } & 243 \\\end{array}$$
B) $$\begin{array}{l}\text { Jan } 15 & \text { Notes Receivable } \quad 234\\&\text { Equipment } \quad 234\end{array}$$
C) Jan 15 $\quad$ Equipment $\quad$ 243
$\quad$ Notes Receivable $\quad$ 243
D) Jan 15 $\quad$ Notes Receivable $\quad$ 243
$\quad$ Equipment $\quad$ 234