A bookkeeper incorrectly journalized $16,400 in cash collected on a customer account as a debit to accounts receivable for $16,400 and a credit to cash for $16,400. What is the impact of this error on the trial balance, the cash account, and the accounts receivable account? (Hint: draw the relevant T-accounts!) Select one: . The trial balance would be in balance, cash would be overstated by $32,800, and accounts receivable would be understated by $32,800. Ob. The debit side of the trial balance would be $32,800 higher than the credit side of the trial balance, cash would be correctly stated, and accounts receivable would be correctly stated. O c. The trial balance would be in balance, cash would be understated by $32,800, and accounts receivable would be overstated by $32,800. d. The credit side of the trial balance would be $32,800 higher than the debit side of the trial balance, cash would be correctly stated, and accounts receivable would be correctly stated