Indicate which of the following errors, each considered individually, would cause the trial balance totals to be unequal:

a. A fee of \(\$ 2,350\) earned and due from a client was not debited to Accounts Receivable or credited to a revenue account, because the cash had not been received.

b. A payment of \(\$ 1,500\) to a creditor was posted as a debit of \(\$ 1,500\) to Accounts Payable and a debit of \(\$ 1,500\) to Cash.

c. A payment of \(\$ 6,000\) for equipment purchased was posted as a debit of \(\$ 600\) to Equipment and a credit of \(\$ 600\) to Cash.

d. Payment of a cash dividend of \(\$ 12,000\) was journalized and posted as a debit of \(\$ 21,000\) to Salary Expense and a credit of \(\$ 12,000\) to Cash.

e. A receipt of \(\$ 750\) from an account receivable was journalized and posted as a debit of \(\$ 750\) to Cash and a credit of \(\$ 750\) to Fees Earned.