Final answer:
The correct answer is d. none of the above because none of the options would produce an account balance that is not normal.
Step-by-step explanation:
The correct answer is d. none of the above. None of the options provided would necessarily produce an account balance that is not normal. Here's why:
- Underpayment of an account payable would result in a lower account balance, but it would still be a normal balance.
- An overpayment of an account receivable by a customer would result in a higher account balance, but it would still be a normal balance.
- An underaccrual of interest expense would result in a lower account balance, but it would still be a normal balance.
Therefore, the correct choice is d. none of the above.