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 $225 and a credit to Accounts Receivable for $522.
B) A journal entry was posted as a debit to Cash and a credit to Sales Revenue when the company received a $360 payment from a customer on account.
C) A purchase of supplies on account for $800 was posted as a debit to Supplies for $80 and a credit to Accounts Payable for $80.
D) A $630 transaction was not recorded at all.