A trial balance has total debits of 40,000 and total credit of 54,500. Which one of the following errors would create this imbalance?

A. A 7,250 debit to Utilities expense in a journal entry was incorrectly posted to the ledger as a $7,250 credit, leaving the utilities expense account with a 8,000 debit balance.

B. A 14,500 debit to salaries expense in a journal entry was incorrectly posted to the ledger as a $14,500 credit, leaving the salaries expense account with a $2,750 debit balance.

C. A 7,250 credit to consulting fees earned (Revenues) in a journal entry was incorrectly posted to the ledger as a $7,250 debit, leaving the consulting fees earned account with a $16,300 credit balance.

D. A $7,250 debit posting to Accounts receivable was posted mistakenly to land.

E. A $14,500 debit posting to equipment was posted mistakenly to cash.

F. An entry debuting cash and crediting accounts payable for $14,500 was mistakenly not posted.


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