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

a. A payment of $62 for supplies was posted as a debit of $62 to Sup¬

plies and a credit of $26 to Cash.

b. A payment of $763 to a creditor was posted as a debit of $763 to Accounts Payable and a debit of $763 to Cash.

c. Cash received from customers on account was posted as a debit of

$480 to Cash and a credit of $48 to Accounts Receivable.

d. All of the above

e. None of the above