Which of the following errors will likely cause a trial balance not to balance?

A trial balance is a list of all the balances of the general ledger accounts, and it is used to ensure that the total debits equal the total credits. If this balance does not occur, it indicates that there is an error in the accounting records.

An error in the addition of the cash book will directly affect the total balances reported. If the totals from the cash book are added incorrectly, this will result in an incorrect figure being represented in the trial balance. Consequently, even though the double-entry principle (debits equaling credits) is respected within the individual transactions, the arithmetic error will lead to a discrepancy in the overall totals, causing the trial balance to not balance.

In contrast, the other options may create misclassifications or incorrect reporting within the accounts but do not inherently affect the balancing of the trial balance. Recording multiple transactions in the wrong account, for instance, does not change the overall totals; it merely misstates where certain amounts should be reflected. Similarly, debiting the cost of a motor vehicle to motor expenses involves misclassifying an asset as an expense but still keeps the total debits and credits equal if entered correctly. Recording goods taken by the proprietor accurately shows that an adjustment is made but does not impact the overall totals