A Journal Entry for a $65 Payment for Rent Expense

Multiple Choice

A journal entry for a $65 payment for rent expense was posted as a debit to Salaries Expense and a credit to Cash. Which of the following statements correctly states the effect of the error on the trial balance?

A) The sum of the credits will equal the sum of the debits.
B) The sum of the debits will exceed the sum of the credits by $65.
C) The sum of the debits will exceed the sum of the credits by $130.
D) The sum of the credits will exceed the sum of the debits by $130.