Which of the following errors would cause the adjusted trial balance to not balance?

A.

posting the debit for accrued interest to insurance expense

B.

reversing the debits and credits in an adjusting entry

C.

failure to post one side of a journal entry

D.

omitting the adjusting entry for depreciation expense

2.

Permanent accounts do not include ________.

A.

Rent Expense

B.

Interest Receivable

C.

Prepaid Insurance

D.

Taxes Payable