A trial balance will not balance if

A$)$ a $$50$ cash dividend is debited to dividends for $$500$ and credited to cash for

$$50.$

B$)$ a correcting journal entry is posted twice.

C$)$ a transaction is not posted at all.

D$)$ a $$300$ payment on accounts payable is debited to accounts payable for $$30$

and credited to cash for $$30.$