Mike's Sweet Shop's trial balance debit column totals $$40,000,$ and the credit column totals $$20,000.$ Which of the following is the best course of action in locating the source of the error?

Scan the journal to see if a posting in the amount of the error has been omitted.

Scan the account balances to see if a balance equal to half the error is in the wrong column.

Retrace the account balances to see if they are incorrectly copied from the ledger.

Re$-$add the trial balance columns and re$-$compute the account balances.