Which of the following errors would cause a trial balance to have unequal totals? Explain your LO 7 Effect of Errors on a Trial Balance answers.

a. A payment to a lender was recorded as a debit to Accounts Payable for 172 and a credit to Cash for 127 .

b. A payment of 200 to a lender for an account payable was debited to Accounts Receivable and credited to Cash.

c. A purchase of office supplies of 560 was recorded as a debit to Office Supplies for 56 and a credit to Cash for 56.

d. A purchase of equipment for 600 was recorded as a debit to Supplies for 600 and a credit to Cash for 600 .