A $6124 debit to utilities expense was incorrectly posted as a $630 debit. What is the effect of this error on the trial balance and the utilities expense account? Select one: a. The debit column of the trial balance would be $5494 too high and utilities expense would be understated by $5494 b. The debit column of the trial balance would be $5494 too high and utilities expense would be overstated by $5494 c. The debit column of the trial balance would be $5494 too low and utilities expense would be understated by $5494 d. The debit column of the trial balance would be $5494 too low and utilities expense would be overstated by $5494