Which of the following errors, each considered separately, would cause the trial balance totals to be unequal?
A) A payment of $20 for Miscellaneous Expense was recorded as a debit of $20 to Cash and a credit of $20 to Miscellaneous Expense.
B) The amount of $326 received from customers on account was posted as a debit of $236 to Cash and a credit of $236 to Accounts Receivable.
C) A payment of $410 to a creditor was posted as a debit of $410 to Accounts Payable and a credit of $41 to Cash.
D) A payment of $18 to a creditor was posted as a debit of $180 to Accounts Payable and a credit of $180 to Cash.
E) A receipt of $36 for Income from Services was recorded as a debit to Cash for $36 and a credit to Account Receivable for $36.
Correct Answer:
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