Rabun Company adheres to a policy of depositing all cash receipts in a bank account and making all payments by check. The cash account as of January 31 has a credit balance of \(\$ 2,500\), and there is no undeposited cash on hand.

(a) Assuming no errors occurred during journalizing or posting, what caused this unusual balance?

(b) Is the \(\$ 2,500\) credit balance in the cash account an asset, a liability, stockholders' equity, a revenue, or an expense?