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求解一道英文会计题目~感谢~~

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求解一道英文会计题目~感谢~~
Which of the following errors would cause the Balance Sheet and Statement of Owner's Equity columns of a work sheet to be out of balance?
A. Entering a revenue amount in the balance sheet and statement of owner's equity debit column.
B.Entering an expense amount in the balance sheet and statement of owner's equity debit column.
C.Entering a liability amount in the income statement credit column.
答案是A,我怎么觉得都是对的.....
求解一道英文会计题目~感谢~~
费用金额在损益表中体现。与题无关。负债只影响资产负债表,不影响所有者权益变动表。