In Which of the Following Situations Would the Trial Balance

question 106

Multiple Choice

In which of the following situations would the trial balance not balance?

• A) A $1,000 collection of an account receivable was erroneously posted as a debit to Accounts Receivable and a credit to Cash.
• B) The purchase of office supplies on account for $3,250 was erroneously recorded in the journal as $2,350 debit to Office Supplies and credit to Accounts Payable.
• C) A $50 cash receipt for the performance of a service was not recorded at all.
• D) The purchase of office equipment for $1,200 was posted as a debit to Office Supplies and a credit to Cash for $1,200.
• E) The cash payment of a $750 account payable was posted as a debit to Accounts Payable and a debit to Cash for $750.

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Definitions:

Small Lenses

Optical components designed to focus or diverge light, typically used in cameras, glasses, and scientific instruments.

PASS Method

Acronym for Pull, Aim, Squeeze, and Sweep, a technique used for effectively using a fire extinguisher.

Fire Extinguisher

A device that discharges a substance to put out a fire, often by cooling the fire, cutting off its oxygen supply, or both.

Substage

A division or smaller part that forms a component of a larger stage or phase.