At year-end, a trial balance showed total credits exceeding total debits by $5,200. This difference could have been caused by:

Multiple Choice

a) An error in the general journal where a $5,200 increase in Accounts Receivable was recorded as an increase in Cash.

b) The balance of $5,800 in the Office Equipment account being entered on the trial balance as a debit of $600.

c) The balance of $52,000 in Accounts Payable being entered in the trial balance as $5,200.

d) An error in the general journal where a $5,200 increase in Accounts Payable was recorded as a decrease in Accounts Payable.

e) A net income of $5,200.