Which of the following errors, considered individually, would cause the trial balance totals to be unequal?

a$.$ Cash received from a customer on account was posted as a credit of $$120$ to Cash, $$120$ to Income from Services, and a debit of $$220$ to Accounts Receivable.

b$.$ A payment of $$76$ for supplies was posted as a debit of $$67$ to Supplies Expense and a credit of $$67$ to Cash.

c$.$ A receipt of $$691$ from a customer was posted as a debit of $$961$ to Cash and a credit of $$961$ to Inventory.

d$.$ A payment of $$391$ to a creditor was neglected to be journalized by the accountant of a company.

e$.$ A payment of $$83$ to pay the telephone bill $($received last week$)$ was posted as a credit of $$83$ to Accounts Payable and a debit of $$83$ to cash.