The Error That Would Be Detected by a Trial Balance

Multiple Choice

The error that would be detected by a trial balance is:

A) office salaries recorded as office expenses.
B) a sales person pocketed cash from a cash sale that they did not ring up on the register.
C) a purchase of inventory on credit was recorded as a cash transaction.
D) a cash sale of $273 was recorded as $237 in the sales account and recorded correctly in the cash account.