A trial balance prepared at year-end shows total credits exceed total debits by $765. This discrepancy could have been caused by a.

An error in the general journal where a $765 increase in Accounts Payable was recorded as a. $765 decrease in Accounts Payable.

b. The ledger balance for Accounts Payable of $7,650 being entered in the trial balance as $765.
c. A general journal error where a $765 increase in Accounts Receivable was recorded as a $765 increase in Cash.

d. The ledger balance of $850 in Accounts Receivable was entered in the trial balance as $85.
e. An error in recording a $765 increase in Cash as a credit.