Which of the following errors would cause the trial balance to be out of balance? 

Select one: 

a. A payment of $148 to a creditor was posted as a debit to Accounts payable and a debit of $148 to Cash. 

b. A payment of $59 for supplies was posted as a debit of $95 to Supplies and a credit of $95 to Cash. 

c. A transaction was not posted. 

d. Cash received from a customer on account was posted as a debit of $350 to Cash and as a credit of $350 to Accounts payable.