Which of the following statements is true? The trial balance will not detect an error if a debit of $4,500 is posted to the Cash account as a debit of $5,400 but was recorded correctly in the journal. It is the equality of increases and decreases, and not of debits and credits. that provides an important control in the recording process. Errors could exist even if the trial balance balances. The trial balance will detect the complete omission of an entire transaction