Of the following errors, which one by itself will cause the trial balance to be out of balance? a $200 salary payment posted as a $200 debit to cash and a $200 credit to salaries expense. a $75 receipt from a customer in payment of his account posted as a $75 debit to cash and a $75 credit to cash. a $50 cash purchase of office supplies posted as a $50 debit to office equipment and a $50 credit to cash. a $100 receipt from a customer in payment of his account posted as a $100 debit to cash and a $10 credit to accounts receivable. all of the above errors will cause the trial balance to be out of balance.

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005