Which of the Following Errors Would Cause the Trial Balance

Multiple Choice

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

A) A transaction was not posted.
B) A payment of $67 for insurance was posted as a debit of $76 to Prepaid Insurance and a credit of $76 to Cash.
C) A payment of $4,450 to a creditor was posted as a debit of $4,500 to Accounts Payable and a credit of $450 to Accounts Receivable.
D) Cash received from customers on account was posted as a debit of $720 to Cash and a credit of $720 to Accounts Payable.