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

Multiple Choice

• An $1,900 prepayment from a customer for services to be rendered in the future was posted as an $1,900 debit to Unearned Revenue and an $1,900 credit to Cash.

• A $420 cash salary payment posted as a $420 debit to Cash and a $420 credit to Salaries Expense.

• A $185 cash receipt from a customer in payment of her account posted as a $185 debit to Cash and a $185 credit to Cash.

• A $116 cash purchase of office supplies posted as a $116 debit to Office Equipment and a $116 credit to Cash.

• A $320 cash receipt from a customer in payment of her account posted as a $320 debit to Cash and a $32 credit to Accounts Receivabl