Which of the Following Errors, Each Considered Separately, Would Cause

question 22

Multiple Choice

Which of the following errors, each considered separately, would cause the trial balance totals to be unequal?

• A) A payment of $20 for Miscellaneous Expense was recorded as a debit of $20 to Cash and a credit of $20 to Miscellaneous Expense.
• B) The amount of $326 received from customers on account was posted as a debit of $236 to Cash and a credit of $236 to Accounts Receivable.
• C) A payment of $410 to a creditor was posted as a debit of $410 to Accounts Payable and a credit of $41 to Cash.
• D) A payment of $18 to a creditor was posted as a debit of $180 to Accounts Payable and a credit of $180 to Cash.
• E) A receipt of $36 for Income from Services was recorded as a debit to Cash for $36 and a credit to Account Receivable for $36.

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Definitions:

Medical Savings Account

A tax-exempt account established to pay for medical expenses, often used in conjunction with high-deductible health insurance policies to cover out-of-pocket costs.

High Deductible

A health insurance plan with lower premiums and higher deductibles than a traditional health plan, emphasizing consumer-driven health care.

Group Insurance Plan

A type of insurance policy that covers a defined group of people, typically employees of a company, offering them benefits at a reduced cost.

Individual Insurance Plan

A health insurance policy purchased by an individual, as opposed to being provided by an employer.