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 $120 to Cash, $120 to Income from Services, 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 $67 to Cash.
C) A payment of $391 to a creditor was neglected to be journalized by the accountant of a company.
D) A receipt of $691 from a customer was posted as a debit of $961 to Cash and a credit of $961 to Inventory.
E) A payment of $83 to pay the telephone bill (received last week) was posted as a credit of $83 to Accounts Payable and a debit of $83 to cash.

Question

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The Answer of 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 $120 to Cash, $120 to Income from Services, 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 $67 to Cash.
C) A payment of $391 to a creditor was neglected to be journalized by the accountant of a company.
D) A receipt of $691 from a customer was posted as a debit of $961 to Cash and a credit of $961 to Inventory.
E) A payment of $83 to pay the telephone bill (received last week) was posted as a credit of $83 to Accounts Payable and a debit of $83 to cash.

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