Fundamental Accounting Principles 22th Edition by John Wild ,Ken Shaw,Barbara Chiappetta

Exercise 73

A trial balance has total debits of $20,000 and total credits of $24,500. Which one of the following errors would create this imbalance Explain.
a. A $2,250 debit to Utilities Expense in a journal entry is incorrectly posted to the ledger as a $2,250 credit, leaving the Utilities Expense account with a $3,000 debit balance.
b. A $4,500 debit to Salaries Expense in a journal entry is incorrectly posted to the ledger as a $4,500 credit, leaving the Salaries Expense account with a $750 debit balance.
c. A $2,250 credit to Consulting Fees Earned (Revenues) in a journal entry is incorrectly posted to the ledger as a $2,250 debit, leaving the Consulting Fees Earned account with a $6,300 credit balance.
d. A $2,250 debit posting to Accounts Receivable was posted mistakenly to Land.
e. A $4,500 debit posting to Equipment was posted mistakenly to Cash.
f. An entry debiting Cash and crediting Accounts Payable for $4,500 was mistakenly not posted.