Section A

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

A cash sale of $200 was completely omitted from the accounting records.

A purchase of equipment for $1,000 was debited to the purchases account instead of the equipment account.

A payment for rent of $500 was credited to the bank account and credited to the rent account.

A receipt from a customer of $300 was debited to the bank account as $30 and credited to receivables as $30.