Consider each of the following errors individually and indicate which of the errors would cause the trial balance totals to be unequal:
a. A payment of $2,500 to a creditor was posted as a debit of $2,500 to Accounts Payable and a debit of $2,500 to Cash.
b. A fee of $5,000 earned and due from a client was not debited to Accounts Receivable or credited to a revenue account because the cash had not been received.
c. A receipt of $3,000 from an account receivable was journalized and posted as a debit of $3,000 to Cash and a credit of $3,000 to Fees Earned.
d. A payment of $9,000 for equipment purchased was posted as a debit of $9,000 to Equipment and a credit of $9,000 to Cash.
e. Payment of a cash withdrawal of $13,000 was journalized and posted as a debit of $3,000 to Salary Expense and a credit of $13,000 to Cash.