Which of the following would cause the adjusted trial balance totals to be unequal?

a. The adjustment for unearned revenue was omitted.

b. The adjustment for accrued wages expenses of $8,500 was journalized as a debit to Wages Expense for $8,500 and a debit to Accrued Wages Expense for $8,500.

c. The adjustment for depreciation of $4,700 was journalized as a debit to Depreciation Expense for $4,700 and a credit to Accumulated Depreciation for $4,700.

d. The adjustment for accrued fees of $16,000 was journalized as a debit to Accounts Payable for $16,000 and a credit to Fees Earned for $16,000.