b. A payment of les Expense and a credit of P76 to Cash. C. A payment of P391 to a creditor was posted as a debit of P931 to Account Payable and a credit of P931 to Cash. d. A receipt of P252 from a customer was posted as a debit of P225 to Cash an. a credit of P225 to Accounts Receivable. 14. Which of the following errors will probably be located when preparing a trial balance? a. Posting the debit of a journal entry as a credit and the credit as a debit b. Failure to record an entire entry in the journal c. Failure to post an entire entry in the ledger d. Failure to post part of an entry 15. Which of the following errors, each considered separately, would cause the trial balance totals to be unequal? a. A payment of P20 for Miscellaneous Expense was recorded as a debit of P20 to Cash and a credit of P20 to Miscellaneous Expense. b. The amount of P326 received from customers on account was posted as a debit of P236 to Cash and a credit of P236 to Accounts Receivable. c. A payment of P410 to a creditor was posted as a debit of P410 to Accounts Payable and a credit of P41 to Cash. d. A payment of P18 to a creditor was posted as a debit of P180 to Accounts Payable and a credit of P180 to Cash. 224