Which of the Following Errors Could Cause the Trial Balance

Multiple Choice

Which of the following errors could cause the trial balance totals to be unequal?

A) posting the debit portion of a journal entry incorrectly when the credit portion of the entry is correctly posted
B) failure to record a transaction or to post a transaction
C) recording the same transaction more than once
D) recording the same erroneous amount for both the debit and the credit parts of a transaction