Which of the Following Is Not a Short-Cut in Finding

Multiple Choice

Which of the following is not a short-cut in finding errors on the trial balance?

A) Determine the difference between debits and credits and look for the amount.
B) Determine the amount and change any account to make the trial balance correct.
C) Determine the difference between debits and credits, divide the amount by 2, look for the amount.
D) Determine the difference between debits and credits, divide the amount by 9, if it divides evenly, look for a transposition or slide error.