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Which of the following errors, each considered separately, would cause the trial balance totals to be unequal?

a$.$ The amount of $$326$ received from customers on account was posted as a debit of $$236$ to Cash and a credit of $$236$ to Accounts Receivable.

b$.$ A receipt of $$36$ for Income from Services was recorded as a debit to Cash for $$36$ and a credit to Account Receivable for $$36.$

c$.$ A payment of $$410$ to a creditor was posted as a debit of $$410$ to Accounts Payable and a credit of $$41$ to Cash.

d$.$ A payment of $$18$ to a creditor was posted as a debit of $$180$ to Accounts Payable and a credit of $$180$ to Cash.

e$.$ A payment of $$20$ for Miscellaneous Expense was recorded as a debit of $$20$ to Cash and a credit of $$20$ to Miscellaneous Expense.