A Company Recorded a Cash Payment Incorrectly

Multiple Choice

A company recorded a cash payment incorrectly. Accounts Receivable was debited for $900 and Cash was credited for $900. The correct entry would debit Accounts Payable for $900 and credit Cash for $900. Is the trial balance out of balance?

A) No.
B) Yes, by $900.
C) Yes, by $1800.
D) Yes, by an indeterminate amount.