Which of the Following Errors Would Be Disclosed by Preparation

Multiple Choice

Which of the following errors would be disclosed by preparation of a trial balance?

A) The collection of an account receivable was recorded by a debit to the Land account rather than to the Cash account.
B) The collection of an account receivable for $219 was recorded by a $291 debit to Cash and a $291 credit to Accounts Receivable.
C) The collection of a $365 account receivable was not recorded at all.
D) The collection of a $325 account receivable was recorded by a $325 debit to Cash and a $325 debit to Accounts Receivable.