A trial balance has total debits of $22,000 and total credits of $27,500. Which one of the following errors would create this imbalance?

a. A $2,750 debit posting to Accounts Receivable was posted mistakenly to Land.

b. An entry debiting Cash and crediting Accounts Payable for $5,500 was mistakenly not posted.

c. A $5,500 debit to Salaries Expense in a journal entry is incorrectly posted to the ledger as a $5,500 credit, leaving the Salaries Expense account with a $950 debit balance.

d. A $2,750 debit to Utilities Expense in a journal entry is incorrectly posted to the ledger as a $2,750 credit, leaving the Utilities Expense account with a $3,500 debit balance.

e. A $5,500 debit posting to Equipment was posted mistakenly to Cash.

f. A $2,750 credit to Consulting Fees Earned in a journal entry is incorrectly posted to the ledger as a $2,750 debit, leaving the Consulting Fees Earned account with a $7,300 credit balance.