An adjustment for unrecorded fees earned was posted during the current period. Which of the following would cause the adjusted trial balance totals to be unequal?

a. The adjustment was posted as a debit to Accounts Receivable for $910 and a credit to Fees Earned for $790.

b. The adjustment was posted as a debit to Cash and a credit to Fees Earned.

c. The adjustment was posted as a debit to Fees Earned and a credit to Accounts Receivable.

d. The adjustment was completely omitted.