A Trial Balance Has Total Debits Of 22 000 And Total Credits Of 27 500 Which One Of 2434130

A trial balance has total debits of $22,000 and total credits of $27,500. Which one of the following errors would create this imbalance?

a- A $2,750 debit posting to Accounts Receivable was posted mistakenly to Land.

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b- An entry debiting Cash and crediting Accounts Payable for $5,500 was mistakenly not posted.

c- A $5,500 debit to Salaries Expense in a journal entry is incorrectly posted to the ledger as a $5,500 credit, leaving the Salaries Expense account with a $950 debit balance.

d- A $2,750 debit to Utilities Expense in a journal entry is incorrectly posted to the ledger as a $2,750 credit, leaving the Utilities Expense account with a $3,500 debit balance.

e- A $5,500 debit posting to Equipment was posted mistakenly to Cash.

f- A $2,750 credit to Consulting Fees Earned in a journal entry is incorrectly posted to the ledger as a $2,750 debit, leaving the Consulting Fees Earned account with a $7,300 credit balance.