Which of the following errors would be disclosed by preparation of a trial balance?

Question options:

A$)$

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

B$)$

The collection of an account receivable for $$219$ was recorded by a $$291$ debit to Cash and a $$291$ credit to Accounts Receivable.

C$)$

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

D$)$

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