Identify the item below that would cause the trial balance to not balance?a. A $1,480 collection of an account receivable was erroneously posted as a debit to Accounts Receivable and a credit to Cash.b. The purchase of office supplies on account for $3,260 was erroneously recorded in the journal as $2,360 debit to Office Supplies and $2,360 credit to Accounts Payable.c. A $290 cash receipt for the performance of a service was not recorded at all.d. The purchase of office equipment for $2,400 was posted as a debit to Office Supplies and a credit to Cash for $2,400.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.

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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.