Indicate which of the following errors, each considered individually, would cause the trial balance totals to be unequal:

a. A payment of $7,000 for equipment purchased was posted as a debit of $700 to Equipment and a credit of $700 to Cash.

b. Payment of a cash dividend of $12,000 was journalized and posted as a debit of $21,000 to Salary Expense and a credit of $12,000 to Cash.

c. A fee of $1,850 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.

d. A payment of $1,475 to a creditor was posted as a debit of $1,475 to Accounts Payable and a debit of $1,475 to Cash.

e. A receipt of $325 from an account receivable was journalized and posted as a debit of $325 to Cash and a credit of $325 to Fees Earned.