A $4947 debit to utilities expense was incorrectly posted as a $438 debit. What is the effect of this error on the trial balance and the utilities expense account? Select one: O a. The debit column of the trial balance would be $4509 too high and utilities expense would be understated by $4509 Ob. The debit column of the trial balance would be $4509 too low and utilities expense would be understated by $4509 Oc. The debit column of the trial balance would be $4509 too low and utilities expense would be overstated by $4509 O d. The debit column of the trial balance would be $4509 too high and utilities expense would be overstated by $4509