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

A. A $107 cash purchase of office supplies posted as a $107 debit to Office Equipment and a $107 credit to Cash.
B. A $290 cash receipt from a customer in payment of her account posted as a $290 debit to Cash and a $29 credit to Accounts Receivable.
C. An $1750 prepayment from a customer for services to be rendered in the future was posted as an $1750 debit to Unearned Revenue and an $1750 credit to Cash.
D. A $170 cash receipt from a customer in payment of her account posted as a $170 debit to Cash and a $170 credit to Cash.
E. A $390 cash salary payment posted as a $390 debit to Cash and a $390 credit to Salaries Expense.


Answer: B

Business

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