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

A. 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.
B. A $50 cash purchase of office supplies posted as a $50 debit to Office Equipment and a $50 credit to Cash.
C. 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.
D. 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.
E. A $200 cash salary payment posted as a $200 debit to Cash and a $200 credit to Salaries Expense.


Answer: D

Business

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