Flotana uses control accounts. Which of the following alternatives will cause the trial balance not to balance? Select one: A. A credit purchase invoice was correctly entered as R325 in the purchases journal, but the amount was incorrectly posted as R235 to the personal account of the creditor. B. A credit loss was debited to the trade receivables control account and the credit loss account. C. The bank overdraft appears as a credit balance in the trial balance. D. The trade payables control account was incorrectly credited with purchases returns and the purchases returns account was incorrectly debited with the same amount. E. A credit sales invoice of R1 090 was incorrectly entered as R190 in the sales journal and posted as such to the personal account of the debtor.