Which of the Following Errors Would Cause the Trial Balance

Multiple Choice

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 $87 and a credit to Cash for $87.
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.