At year-end, a trial balance showed total credits exceeding total debits by $5,100. This difference could have been caused by:

Multiple Choice

• An error in the general journal where a $5,100 increase in Accounts Receivable was recorded as an increase in Cash.

• A net income of $5,100.

• The balance of $51,000 in Accounts Payable being entered in the trial balance as $5,100.

• The balance of $5,680 in the Office Equipment account being entered on the trial balance as a debit of $580.

• An error in the general journal where a $5,100 increase in Accounts Payable was recorded as a decrease in Accounts Payable.