Which of the Following Is an Example of an Error

Multiple Choice

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 $525 and credited to Accounts Receivable for $552.
B) A journal entry was posted as a debit to Cash and a credit to Sales Revenue when the company received a customer payment on account.
C) A journal entry was posted as a credit to Wages Expense and a debit to Wages Payable.
D) A transaction was not recorded at all.