A Trial Balance Would Detect Which of the Following Errors

Multiple Choice

A trial balance would detect which of the following errors?

A) failure to record depreciation for the year
B) a credit purchase recorded in accounts payable account as $927 instead of $972
C) a cash purchase of inventory recorded as a debit to plant and a credit to accounts payable
D) a salesman failing to record a cash sale,and retaining the proceeds.