Debit balance = Credit balance in a trial balance indicates that

The equation of Capital + liabilities = assets is with respect to balance sheet and Trial balance is the summary of all debit & credit balances. Thus capital + liabilities = assets is not applicable here.
So answer is B ,''no error in posting entries to ledger account''

Despite the error in the ledger, it is possible that the trial balance will be balanced due to the double-entry system. Whereas, the financial statement (Balance Sheet) is the sixth step of the Accounting Cycle after adjusted trial balance. The trial balance will ensure that the Balance Sheet will be balanced.

"SO THE OPTION D IS CORRECT"

In trial balance including asset, liabilities, expenses and income
Capital + liabilities = assets is collected balance sheet
So answer is B ,''no error in posting entries to ledger account''