If total debits do not equal total credits in a trial balance and the difference is divisible by 2, what could be the potential error?

When total debits do not equal total credits in a trial balance, and the difference is divisible by 2, it suggests there may be a systematic error related to how account balances are recorded. Showing a debit balance as a credit would cause the totals to be unequal, as it effectively shifts the balance from the debit side to the credit side. This would create a discrepancy that is consistent with the nature of debit and credit accounting, particularly because the change in balance would create an even difference (often resulting in a difference that can be evenly divided, such as by two).

In contrast, adding or deleting one or more zeros would lead to a larger imbalance, often not neatly divisible by two, as it would skew the totals significantly in one direction. Reversing two digits typically results in a small amount of error that would be less likely to meet the criteria of being divisible by two, as this error does not uniformly affect the totals. Omitting an account balance generally creates a discrepancy that reflects a missing value rather than a systematic doubling or halving typical of mislabeling an account balance, which is why this option does not align as closely with the described condition.