Final answer:
The trial balance shows a difference in total debits and credits, indicating an error in the ledger.
Step-by-step explanation:
A trial balance is a statement that lists all the accounts and their balances in a company's ledger. It is used to check the accuracy of bookkeeping and ensure that the debits and credits are equal. In this case, the trial balance shows a difference between the total debits ($72,000) and total credits ($74,700), indicating that there is an error in the ledger. The error could be caused by various factors, such as a mathematical mistake, posting an entry to the wrong side of an account, or omitting an entry altogether.