Errors create a $90 imbalance in trial balance totals

Steps:

• Wages overcast by $50 increases debits by$50 excess.
• Sales undercast by $40 decreases credits by$40 deficit.
• Credit sale error understates sales and receivables by $5 each, decreasing credits by$5 and debits by $5.
• Net: debits excess $45 (+50 -5), credits deficit$45 (-40 -5); total difference = $90.

Why D is correct:

• Trial balance difference is absolute value of net debit-credit imbalance, calculated as excess debits plus credit deficit ($45 +$45 = $90).

Why the others are wrong:

• A: Ignores combined effects, matching only the third error's $15 misrecording but not full imbalance.
• B: Matches only the third error's $5 understatement, overlooking other errors.
• C: Matches only the first error's $50 overcast, ignoring others.

Final answer: D