Which of the following errors would be detected by a trial balance?

A trial balance is a crucial tool used in the accounting process to ensure that the total debits and total credits in the accounting records are equal. When preparing a trial balance, it captures the balances of ledger accounts and aggregates them to check for any discrepancies. A transposition error occurs when figures are mistakenly switched around, such as recording $540 as $450 or $504. This type of error would result in an unequal total of debits and credits, which would be detected during the preparation of a trial balance.

Compensating errors, which offset one another, may not necessarily alter the equality of the trial balance. For example, if one account is understated and another is overstated by the same amount, the trial balance would still balance and thus would not reveal any errors. A commission error, where a transaction is recorded in the wrong account but with the correct amount, also would not affect the trial balance's overall equality, and therefore would not be detected by it.

Thus, only a transposition error directly impacts the total debits and credits in such a way that it can be caught by reviewing the trial balance, making it the correct choice for identifying errors that could be detected through this method.