Errors Preserving Debit-Credit Balance in Trial Balance

Steps:

• Trial balance agrees when total debits equal total credits; errors affecting both sides equally do not disrupt this.
• Examine each option for impact on debit and credit totals.
• Errors of omission, wrong-side posting, or unequal adjustments unbalance totals.
• Option A understates both debit (purchases returns) and credit (creditor) by $9, preserving equality.

Why A is correct:

• Recording error of $9 less on both debit and credit sides maintains trial balance equality, per double-entry principle.

Why the others are wrong:

• B: Incorrectly credits cash (reducing debit balance) without debiting drawings, unbalancing debits.
• C: Omits credit to discounts received, understating credit side total.
• D: Understates debit in purchases returns while overstating debit in cash, creating unequal debits.

Final answer: A