Identify which error will cause the trial balance to be out of balance.

• A $92 cash purchase of office supplies posted as a $92 debit to Office Equipment and a $92 credit to Cash.

• An $1,500 prepayment from a customer for services to be rendered in the future was posted as an $1,500 debit to Unearned Revenue and an $1,500 credit to Cash.

• A $340 cash salary payment posted as a $340 debit to Cash and a $340 credit to Salaries Expense.

• A $240 cash receipt from a customer in payment of her account posted as a $240 debit to Cash and a $24 credit to Accounts Receivable.

• A $145 cash receipt from a customer in payment of her account posted as a $145 debit to Cash and a $145 credit to Cash.