Given the following errors, identify the one by itself that will cause the trial balance to be out of balance.

A) A $420 cash salary payment posted as a $420 debit to Cash and a $420 credit to Salaries Expense.
B) 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 Receivable.
C) A $116 cash purchase of office supplies posted as a $116 debit to Office Equipment and a $116 credit to Cash.
D) 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.
E) 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) In this scenario, the appropriate entries should have been a debit to Salaries expense and a credit to Cash. Still, with the wrong posting the trial balance would still balance.

(b) Although the direction of the entries is correct, but there was an error in posting the number. The credit to Accounts receivable should have been $320 and not $32. So, the trial balance would be out of balance by $288.

(c) The entries are correct.

(d) This should have been a debit to Cash and a credit to Unearned revenue of $1,900. Still, with the wrong posting the trial balance would still balance.

(e) A credit should have been passed to Accounts receivable. The journals passed have no effect on Cash. Still, with the wrong posting the trial balance would still balance.