The Total of the Debit Column of the Trial Balance

Multiple Choice

The total of the debit column of the trial balance exceeds that of the credit column by $27.Which of the following errors could NOT have caused this?

A) A credit of $13.50 inadvertently posted to the debit of the account concerned.
B) An item of $27 debited,but not credited to any account.
C) Omission of a credit purchase of $27 from the journal.
D) In posting a transaction to the ledger,the credit was correctly recorded as $36,but the debit was recorded as $63.