An organisation restores its petty-cash balance to $250 at the end of each month. During October, the total expenditure column in the petty-cash book was calculated as being $210, and hence the imprest was restored by this amount. The analysis columns, which had been posted to the nominal ledger, totalled only $200. This error would result in: (A) the trial balance being $10 higher on the debit side. (B) the trial balance being $10 higher on the credit side. (C) no imbalance in the trial balance. (D) the petty-cash balance being $10 lower than it should be.