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Which of the following errors would cause the trial balance totals to be unequal?

a$.$ A payment of $$5,250$ to a creditor was posted as a debit of $$5,300$ to Accounts Payable and a credit of $$250$ to Cash.

b$.$ A transaction was not posted.

c$.$ A payment of $$45$ for insurance was posted as a debit of $$54$ to Prepaid Insurance and a credit of $$54$ to Cash.

d$.$ Cash received from customers on account was posted as a debit of $$141$ to Cash and a credit of $$141$ to Accounts Payable.