Identify which error will cause the trial balance to be out of balance.

Multiple Choice

A $$110$ cash purchase of office supplies posted as a $$110$ debit to Office Equipment and a $$110$ credit to Cash.

An $$1,800$ prepayment from a customer for services to be rendered in the future was posted as an $$1,800$ debit to Unearned Revenue and an $$1,800$ credit to Cash.

A $$400$ cash salary payment posted as a $$400$ debit to Cash and a $$400$ credit to Salaries Expense.

A $$175$ cash receipt from a customer in payment of her account posted as a $$175$ debit to Cash and a $$175$ credit to Cash.

A $$300$ cash receipt from a customer in payment of her account posted as a $$300$ debit to Cash and a $$30$ credit to Accounts Receivable.