Given the following errors, identify the one by itself that will cause the trial balance to be out of balance.
A) A $200 cash salary payment posted as a $200 debit to Cash and a $200 credit to Salaries Expense.
B) A $75 cash receipt from a customer in payment of her account posted as a $75 debit to Cash and a $75 credit to Cash.
C) A $100 cash receipt from a customer in payment of her account posted as a $100 debit to Cash and a $10 credit to Accounts Receivable.
D) An $800 prepayment from a customer for services to be rendered in the future was posted as an $800 debit to Unearned Revenue and an $800 credit to Cash.
E) A $50 cash purchase of office supplies posted as a $50 debit to Office Equipment and a $50 credit to Cash.

Question

Quizplus · Accepted Answer

Option C has a $90 difference between the debit and credit ($100-$10= $90), which will cause the trial balance to be out of balance. The other options have equal debit and credit amounts, so they will not affect the trial balance.

Given the Following Errors, Identify the One by Itself That