Which of the following errors should be considered by an accountant if the difference in the trial balance debit side total and credit side total is $800?

a.One half of an entry has been recorded twice in the accounts.

b.The digits have been switched around when the numbers were copied from one place to another.

c.A transaction has been forgotten or included twice in the accounts.

d.In placing the decimal point, an extra zero has been added at the end of the amount.