I don't understand this question. I got the answer right but I don't understand exactly what this question is asking & why is D the correct choice?

Also, I also am confused on the difference between Accounts payable & accrued expenses? The examples online aren't making sense to me? Can someone it explain it in a non confusing way?

The accountant for Metlock, Inc. should have recorded the following correct entry: Jan. 15 Notes Receivable 219 Equipment 219 Instead, he misunderstood the transaction and recorded an incorrect entry. Which of the following wrong entries pertaining to this transaction could have been detected as erroneous when using a trial balance? Jan 15 Notes Payable 219 Cash 219 Jan 15 Notes Receivable 211 Equipment 211 Jan 15 Equipment 219 Notes Receivable 219 O Jan 15 Notes Receivable 219 Equipment 211