Which of the following entries would result in the trial balance not agreeing?

Which of the following entries would result in the trial balance not agreeing?

(a) An invoice for £200 for electricity has been omitted from the ledgers

(b) A payment received from a customer has been posted to the accounts twice

(c) An invoice for repairs and maintenance has been charged to the non-current asset account

(d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account