A trial balance taken at year-end showed total credits exceeding total debits by $4,950. This discrepancy could have been caused by: a. An error in the general journal where a $4,950 increase in Accounts Receivable was recorded as an increase in Cash b. A net income of $4,950 c. The balance of $49,500 in Accounts Payable being entered in the trial balance as $4,950 d. The balance of $5,500 in the Office Equipment account being entered on the trial balance as a debit of $550 e. An error in the general journal where a $4,950 increase in Accounts Payable was recorded as a decrease in Accounts Payable