At year-end a trial balance showed total credits exceeding total debits by $5300. This difference could have been caused by

A. An error in the general journal

B a net in one of $5300

C the balance of 53,000 in account payable being mistakenly entered in the trial balance as 5,300

D the balance of 5920 in the office equipment account being mistakenly entered on the trial balance as debit of 620