There are ways to know the differences in account. This difference could have been caused by An error in the general journal where a $4,950 increase in Accounts Payable was recorded as a decrease in Accounts Payable.
A trial balance is a document that depicts all asset, liabilities etc. It is often prepared so as to ensure that posting of amounts and accounts are done well and right.
Here, the Total debits must equal total credits. The issue could have been caused by option d due to different factors.
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