A trial balance has total debits of $197,900 and total credits of $199700. which account may contain a transposition error

Accounts Receivable with a balance of $1,800

Explanation:

Transcription error is the kind of error, which has a particular kind of error of data entry, which is usually made through the human operators or through the programs of optical character recognition.

Trial balance is the account which is prepared to verify the aggregate of all accounts with the debit balance with the aggregate of total of all accounts with credit balance.

When there is error on the credit and debit balance, then the account of accounts receivable will contain the balance of the error which amounts to $1,800.