When processing the accounts for Peter’s Plumbing Contractors, the following errors were made.

1. Plumbing equipment purchased for \($5600\) cash was debited to Equipment and credited to Accounts Payable for an incorrect amount of \($6500.

2.\) Collection of an account receivable for \($1500\) was recorded by a debit to Cash at Bank and a debit to the equity account of the owner.

3. A cheque for \($4000\) issued to pay for an account payable was recorded as a debit to Accounts Payable and a credit to Accounts Receivable for \($4000.

4.\) A \($3100\) payment for assorted plumbing tools was recorded as a debit to Equipment and a credit to Cash at Bank for \($310.

5.\) Cash of \($2000\) withdrawn by the owner from the business was debited to Salaries Expense and credited to Cash at Bank.

Required

(a) Identify which of the above errors would cause unequal totals in a trial balance prepared at the end of the period.

(b) Write a brief explanation for each error to indicate how it could be fixed in the accounting records.