A trial balance has total debits of $20,000 and total credits of $24,500.

Which one of the following errors would create this imbalance?

a. A $2,250 debit to Utilities Expense in a journal entry was incorrectly posted to the ledger as a $2,250 credit, leaving the Utilities Expense account with a $3,000 debit balance.

b. A $4,500 debit to Salaries Expense in a journal entry was incorrectly posted to the ledger as a $4,500 credit, leaving the Salaries Expense account with a $750 debit balance.

c. A $2,250 credit to Consulting Revenue in a journal entry was incorrectly posted to the ledger as a $2,250 debit, leaving the Consulting Revenue account with a $6,300 credit balance.

d. A $2,250 debit posting to Accounts Receivable was posted mistakenly to Land.

e. A $4,500 debit posting to Equipment was posted mistakenly to Cash.

f. An entry debiting Cash and crediting Accounts Payable for $4,500 was mistakenly not posted.