An error is indicated, if the following account(s) has a balance appearing on the post-closing trial balance ("PCTB"):

A) Office Equipment.

B) Accumulated Depreciation-Office Equipment.

C) Depreciation Expense-Office Equipment.

D) A balance on the PCTB for A, B, or C above would indicate an error.

E) A balance on the PCTB for A, B, or C above would not indicate an error.