Which of the following would NOT cause the adjusted trial balance totals to be unequal?...

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Accounting

Which of the following would NOT cause the adjusted trial balance totals to be unequal?
a. The adjustment for depreciation of $4,385 was journalized as a debit to Depreciation Expense of $4,294 and a credit to Accumulated Depreciation of $4,385.
b. The adjustment for accrued fees of $17,140 was journalized as a debit to Accounts Payable of $17,230 and a credit to Fees Earned of $17,140.
c. The adjustment for prepaid insurance was omitted.
d. All of these choices would cause the adjusted trial balance totals to be unequal.
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