Mark Piel is the accountant for the Canadian Athletic Association. He has just prepared the company's trial balance and discovered that the total debits are $9200 and total credits are $9173. Mark has likely made which of the following errors?

A

Posted the journal entries to the wrong accounts.

B

Posted a debit as a credit.

C

Transposed two numbers during posting.

D

Forgotten to make a journal entryy