While reviewing a trial balance, you notice the following account balances. Which one is likely to be an error?

A) Inventory with a debit balance of $43,000

B) Discount on Bonds Payable with a debit balance of $4,000

C) Accumulated Depreciation with a debit balance of $8.000

D) Allowance for Doubtful Accounts with a credit balance of $23,000