Q 2.18: Which of the following errors would cause a lack of agreement between the two columns in a trial balance? A A $149 transaction was not journalized at the time it occurred. B A $20 balance was incorrectly entered in the debit column instead of the credit column of the trial balance. C A $135 transaction was journalized twice. A transaction was incorrectly journalized by debiting Accounts Payable for $77 and crediting Accounts Receivable for $77