Which One of the Following Errors Would Cause a Company's

Which one of the following errors would cause a company's unadjusted trial balance to be out of balance?

A) Overstating an asset balance by $100 and a revenue balance by the same amount.
B) Failure to post the debit portion of a journal entry to the proper account (recorded, for example, as a credit to revenue rather than as a debit to an expense account) .
C) Recording a $5,000 revenue transaction by crediting the accounts receivable account and debiting the revenue account.
D) Recording $1,000 cash collected from a customer as a debit to the cash account and a debit to the accounts receivable account.