Which of the following errors would not be detected by the preparation of a trial balance?

a. Cash was debited when the debit should have been to Accounts Receivable.

b. An entry was recorded with a debit to Cash for $500 and a credit to Accounts Receivable for $5,000.

c. The balance in one of the accounts was computed incorrectly.

d. All of the above errors would be detected by the preparation of a trial balance.