3.Which of the following errors would not be revealed by the trial balance?

a.Receipt of a payment debited to Accounts Receivable for $2,000 and credited to Cash for $2,000

b.Payment of a utility bill debited to Utilities Expensefor $890 and credited to Cash for $980

c.A sale debited to Accounts Receivable for $80 and credited to Sales for $800

d.Receipt of a $1,200 check for sublet office space debited to Cash for $2,100 and credited to Accounts Receivable for $1,200