Answer:
e. The cash payment of a $1,230 account payable was posted as a debit to Accounts Payable and a debit to Cash for $1,230.
Explanation:
The other mispostings will not cause the trial balance not to balance. But, the posting of two debits for a transaction without a corresponding credit posting will certainly not allow the the trial balance to balance, making the debit side to be greater by $2,460 ($1,230 * 2). To correct this mistake, the Cash account needs to be credited with the sum of $2,460. The first $1,230 is to cancel the error while the second $1,230 puts the posting right.