The Following Errors Were Made in Preparing a Trial Balance

Multiple Choice

The following errors were made in preparing a trial balance: the $1,350 balance of Inventory was omitted;the $450 balance of Prepaid Insurance was listed as a credit;and the $300 balance of Salaries Expense was listed as Utilities Expense.The debit and credit totals of the trial balance would differ by

A) $1,350.
B) $1,800.
C) $2,100.
D) $2,250.