Identify the item below that would cause the trial balance to not balance?

Multiple Choice

• A $1,040 collection of an account receivable was erroneously posted as a debit to Accounts Receivable and a credit to Cash.

• The purchase of office supplies on account for $3,260 was erroneously recorded in the journal as $2,360 debit to Office Supplies and $2,360 credit to Accounts Payable.

• A $70 cash receipt for the performance of a service was not recorded at all.

• The purchase of office equipment for $1,300 was posted as a debit to Office Supplies and a credit to Cash for $1,300.

• The cash payment of a $790 account payable was posted as a debit to Accounts Payable and a debit to Cash for $790.