After Which Of The Following Errors Would The Adjusted Trial Balance Totals Not Agree?

The correct answer is b), as a debit to Accounts Receivable Account was inadvertently posted to the credit of Accounts Payable Account and hence as a result, the credit column balance of Adjusted Trial Balance (ATB) exceeded as compare to debit column balance, so there is a shortage in the debit column balance with the exact amount credited in credit column balance of Adjusted Trial Balance.

For example, a debit of $500 to Accounts Receivable Account is wrongly credited in Accounts Payable Account creates $500 deficiency on debit column balance and an increase in credit column balance of ATB due to which it does not balance and shows error which must be corrected by debited accounts payable account and added the amount to accounts receivable account.

So, in this case ATB did not agree and it is detected or shown by ATB.