A trial balance has total debits of $21,000 and total credits of $26,000. Which one of the following errors would create this imbalance? Multiple Choice A $2,500 debit to Utilities Expense in a journal entry was incorrectly posted to the ledger as a $2,500 credit, leaving the Utilities Expense account with a $3,250 debit balance. A $5,000 debt to Salaries Expense in a journal entry was incorrectly posted to the ledger as a $5,000 credit, leaving the Salaries Expense account with a $850 debit balance A $2,500 credit to Consulting Revenue in a journal entry was incorrectly posted to the ledger as a $2,500 debit, leaving the Consulting Revenue account with a $6,800 credit balance A $2,500 debit posting to Accounts Receivable was posted mistakenly to Land. A $5,000 debit posting to Equipment was posted mistakenly to Cash An entry debiting Cash and crediting Accounts Payable for $5,000 was mistakenly not posted