Identify the Item Below That Would Cause the Trial Balance

question 171

Multiple Choice

Identify the item below that would cause the trial balance to not balance?

• A) The cash payment of a $750 account payable was posted as a debit to Accounts Payable and a debit to Cash for $750.
• B) A $50 cash receipt for the performance of a service was not recorded at all.
• C) A $1,000 collection of an account receivable was erroneously posted as a debit to Accounts Receivable and a credit to Cash.
• D) The purchase of office supplies on account for $3,250 was erroneously recorded in the journal as $2,350 debit to Office Supplies Normal 0 false false false EN-IN X-NONE X-NONE and $2,350 credit to Accounts Payable.
• E) The purchase of office equipment for $1,200 was posted as a debit to Office Supplies and a credit to Cash for $1,200.

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Definitions:

Partial-Reinforcement Extinction Effect

The greater persistence of behavior under partial reinforcement than under continuous reinforcement.

Continuous Reinforcement

A learning process in operant conditioning where a behavior is reinforced each time it occurs, leading to rapid learning.

Primary Reinforcement

A type of reinforcement that is inherently rewarding, such as food or water, which satisfies a biological need.

Law of Effect

A principle of learning that states behaviors followed by positive outcomes are more likely to be repeated, while those followed by negative outcomes are less likely to occur.