EX $2-17$Effect of errors on trial balanceOBJ. $4$Indicate which of the following errors, each considered individually, would cause the trial balance totals to be unequal:a$.$ A fee of $$21,000$ earned and due from a client was not debited to Accounts Receivable or credited to a revenue account, because the cash had not been received.b$.$ A receipt of $$11,300$ from an account receivable was journalized and posted as a debit of $$11,300$ to Cash and a credit of $$11,300$ to Fees Earned.c$.$ A payment of $$4,950$ to a creditor was posted as a debit of $$4,950$ to Accounts Payable and a debit of $$4,950$ to Cash.d$.$ A payment of $$5,000$ for equipment purchased was posted as a debit of $$500$ to Equipment and a credit of $$500$ to Cash.e$.$ Payment of a cash withdrawal of $$19,000$ was journalized and posted as a debit of $$1,900$ to Salary Expense and a credit of $$19,000$ to Cash.Indicate which of the preceding errors would require a correcting entry.