Question $24$

:$4.$ Which of the following errors would be disclosed by preparation of a trial

balance?

A$.$ The collection of an account receivable for $$219$ was incorrectly recorded by a $$291$ debit

to Cash and a $$291$ credit to Accounts Receivable.

B$.$ The collection of an account receivable was recorded by a debit to the Land account rather

than to the Cash account.

C$.$ The collection of a $$325$ account receivable was recorded by a $$325$ debit to Cash and a

$$325$ debit to Accounts Receivable.

D$.$ The collection of a $$365$ account receivable was not recorded at all.