Indicate  which  of  the  following  errors,  each  considered  individually,  would  cause  the trial  balance  totals  to  be  unequal:

a.     A fee of $21,000 earned and due from a client was not debited to Accounts Receivable or credited to a revenue account, because the cash had not been received.

b.     A receipt of $11,300 from an account receivable was journalized and posted as a debit of $11,300 to Cash and a credit of $11,300 to Fees Earned.

c.     A payment of $4,950 to a creditor was posted as a debit of $4,950 to Accounts Pay- able and a debit of $4,950 to Cash.

d.     A payment of $5,000 for equipment purchased was posted as a debit of $500 to Equip- ment and a credit of $500 to Cash.

e.     Payment of a cash dividends of $19,000 was journalized and posted as a debit of

$1,900 to Salary Expense and a credit of $19,000 to Cash.

Indicate which of the preceding errors would require a correcting entry.