Which of the following is an example of an error that would cause the trial balance to be out of balance?
A) A journal entry was posted as a debit to Cash for $225 and a credit to Accounts Receivable for $522.
B) A journal entry was posted as a debit to Cash and a credit to Sales Revenue when the company received a $360 payment from a customer on account.
C) A purchase of supplies on account for $800 was posted as a debit to Supplies for $80 and a credit to Accounts Payable for $80.
D) A $630 transaction was not recorded at all.
Correct Answer:
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