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Which of the following entries would result in the trial balance not agreeing?

Which of the following entries would result in the trial balance not agreeing?

(a) An invoice for £200 for electricity has been omitted from the ledgers

(b) A payment received from a customer has been posted to the accounts twice

(c) An invoice for repairs and maintenance has been charged to the non-current asset account

(d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account

A.

(a) and (b) only

B.

(c) and (d) only

C.

(d) only

D.

All of the above - (a), (b), (c) and (d)

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