4.Which of the following errors will cause the trial balancetotals to be unequal?

a.recording the same erroneous amount for both the debit and thecredit parts of a transaction

b.posting the debit portion of a journal entry incorrectly whenthe credit portion of the entry is correctly posted

c.recording the same transaction more than once

d.failure to record a transaction or to post a transaction

5.A cash payment is recorded in the cash account as

a.neither a debit nor a credit

b.a credit

c.a debit

d.either a debit or a credit