Which of the following errors would cause the trial balance to be out of balance?
A) The payment of utilities expense was recorded as a debit to Rent Expense for $57 and a credit to Cash for $57.
B) The payment of an account payable for $100 was recorded as a debit to Cash,$100,and a credit to Accounts Payable,$100.
C) The collection of an account was not recorded.
D) The payment of an account payable for $400 was recorded as a debit to Accounts Payable for $400 and a credit to Cash for $4,000.
Correct Answer:
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