In your trial balance, total debits are $264,000 and total credits are $259,500. You have determined that the error may be a transposition and that you may find the error by investigating accounts with balances for which the differences between the first two digits is 5. Which of the following account balances could be the problem?

a. Accounts Receivable, with an indicated balance of $1600.00

b. Accounts Payable, with an indicated balance of $1600.00

c. Land, with an indicated balance of $4,900

d. both a and c