Given the Following Errors, Identify the One by Itself That

question 135

Multiple Choice

Given the following errors, identify the one by itself that will cause the trial balance to be out of balance.

• A) A $200 cash salary payment posted as a $200 debit to Cash and a $200 credit to Salaries Expense.
• B) A $75 cash receipt from a customer in payment of her account posted as a $75 debit to Cash and a $75 credit to Cash.
• C) A $100 cash receipt from a customer in payment of her account posted as a $100 debit to Cash and a $10 credit to Accounts Receivable.
• D) An $800 prepayment from a customer for services to be rendered in the future was posted as an $800 debit to Unearned Revenue and an $800 credit to Cash.
• E) A $50 cash purchase of office supplies posted as a $50 debit to Office Equipment and a $50 credit to Cash.

---

Definitions:

Forward Buying

The practice of purchasing stock in larger quantities than normal in anticipation of price increases or demand spikes.

Excess Inventory

The surplus of stock that exceeds the demand, leading to increased holding costs and potential obsolescence.

Total Cost

The complete sum of all costs associated with the production or provision of goods or services, including fixed and variable costs.

Integer-Multiple

A value that is a whole number multiple of another, often used in contexts like inventory stocking or lot sizing.