Identify which error will cause the trial balance to be out of balance.

A. An $1250 prepayment from a customer for services to be rendered in the future was posted as an $1250 debit to Unearned Revenue and an $1250 credit to Cash.
B. A $120 cash receipt from a customer in payment of her account posted as a $120 debit to Cash and a $120 credit to Cash.
C. A $77 cash purchase of office supplies posted as a $77 debit to Office Equipment and a $77 credit to Cash.
D. A $290 cash salary payment posted as a $290 debit to Cash and a $290 credit to Salaries Expense.
E. A $190 cash receipt from a customer in payment of her account posted as a $190 debit to Cash and a $19 credit to Accounts Receivable.


Answer: E

Business

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