Which of the following errors would not be disclosed by preparation of a trial balance? Select one: a. An error was made in computing the balance of the Cash account. b. A journal entry included a debit to the Equipment account for $3,200, but this amount was erroneously posted as $2,300. c. During the posting process, a $1,700 debit to Cash was accidentally entered in the credit side of the Cash account. d. The journal entries recorded on the last day of the year have never been posted to the ledger.