The Error That Would Be Detected by a Trial Balance

Multiple Choice

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

A) a cash sale was recorded as $463 in the sales account and recorded as $643 in the cash account.
B) electricity expense recorded as advertising expense.
C) a cashier pocketed $20 from a cash sale worth $40 and entered the sales total as $20 on the register.
D) services provided to a customer on credit were recorded as a cash transaction.