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Which of the following errors, each considered individually, would cause the trial balance to be out of balance?
A. Cash of $620 received from a customer on account was posted as a debit of $260 to Cash and as a credit of $260 to Accounts Payable.
B. A transaction was not posted.
C. A payment of $159 to a creditor was posted as a debit to Accounts Payable and a debit of $159 to Cash.
D. A payment of $47 for supplies was posted as a debit of $74 to Supplies and a credit of $74 to Cash.
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