As of March 31, Sweeney Inc. has the following account balances:

When creating a trial balance, Sweeney's accounting staff accidentally enters an Accounts Receivable balance of $105. What effect will this error have on the firm's trial balance?

• A : The total debit balance will be $45 too high and the total credit balance will be $45 too low.

• B : The total debit balance will be $45 more than the total credit balance.

• C : The total debit balance will be $45 less than the total credit balance.

• D : The total debit balance will be $45 too low and the total credit balance will be $45 too high.