A trial balance has total debits of $36,000 and total credits of $48,500. Which one of the following errors would create this imbalance? A.) A $6,250 debit to utilities expense in a journal entry was incorrectly posted to the ledger as a $6,250 credit, leaving the utilities expense account with a $7,000 debit balance.

B.) A $12,500 debit to salaries expense in a journal entry was incorrectly posted to the ledger as a $12,500 credit, leaving the salaries expense account with a $2,350 debit balance.

C.) A $6,250 credit to consulting fees earned (revenues) in a journal entry was incorrectly posted to the ledger as a $6,250 debit, leaving the consulting fees earned account with a $14,300 credit balance.

D.) A $6,250 debit posting to accounts receivable was posted mistakenly to land.

E.) A $12,500 debit posting to equipment was posted mistakenly to cash.

F.) An entry debiting cash and crediting accounts payable for $12,500 was mistakenly not posted.

Please answer which one is it. Thank you!