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A trial balance indicates that the debit total exceeds the credit total by $63. Which of the following errors is the most probable source of

A trial balance indicates that the debit total exceeds the credit total by $63. Which of the following errors is the most probable source of the discrepancy?

A. An asset with a balance of $63 was mistakenly entered in the ledger as a credit for that amount, instead of a debit.

B. An asset with a balance of $670 was mistakenly entered in the ledger as a $607 debit.

C. A liability with a balance of $970 was mistakenly entered in the ledger as a $907 credit.

D. A liability with a balance of $63 was mistakenly entered in the ledger as a debit for that amount, instead of a credit.

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