If the Debit and Credit Totals of a Trial Balance

Multiple Choice

If the debit and credit totals of a trial balance are not equal, it could be due to the following type of error:

A) Failure to record a transaction
B) Recording the same erroneous amount for both the debit and the credit sides of a transaction
C) Incorrectly calculating the debit side total of the trial balance
D) Recording the same transaction more than once