McIntyre Company adheres to a policy of depositing all cash receipts in a bank account and making all payments by check. The cash account as of December $31$ has a credit balance of $$1,850,$ and there is no undeposited cash on hand. $($a$)$ Assuming no errors occurred during journalizing or posting, what caused this unusual balance? $($b$)$ Is the $$1,850$ credit balance in the cash account an asset, a liability, stockholders equity, a revenue, or an expense?If the two totals of a trial balance are equal, does it mean that there are no errors in the accounting records?