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.