Which of the following errors would cause the trial balance to be out of balance? A. The collection of an account was not recorded. B. The payment of an account payable for $500 was recorded as a debit to Accounts Payable for $500 and a credit to Cash for $5,000. C. The payment of utilities expense was recorded as a debit to Rent Expense for $67 and a credit to Cash for $67. D. The payment of an account payable for $100 was recorded as a debit to Cash, $100, and a credit to Accounts Payable, $100