Which of the following errors would cause the balance sheet and statement of owner’s equity columns of a work sheet to be out of balance?

a.Entering a revenue amount in the balance sheet and state¬ ment of owner’s equity debit column.

b. Entering a liability amount in the balance sheet and state¬ ment of owner’s equity credit column.

c. Entering an expense account in the balance sheet and state¬ ment of owner’s equity debit column.

d. Entering an asset account in the income statement debit column.

e. Entering a liability amount in the income statement credit column.