The bookkeeper for Rosenberger’s Equipment Repair Corporation made these errors in journalizing and posting:

1. A credit posting of $400 to Accounts Receivable was omitted.

2. A debit posting of $750 for Prepaid Insurance was debited to Insurance Expense.

3. A collection on account of $100 was journalized and posted as a debit to Cash $100 and a credit to Service Revenue $100.

4. A credit posting of $300 to Property Taxes Payable was made twice.

5. A cash purchase of supplies for $250 was journalized and posted as a debit to Supplies $25 and a credit to Cash $25.

6. A debit of $465 to Advertising Expense was posted as $456.

Instructions For each error, indicate

(a) whether the trial balance will balance; if the trial balance will not balance, indicate

(b) the amount of the difference, and

(c) the trial balance column that will have the larger total. Consider each error separately. Use the following form, in which error 1 is given as an example:

Transcribed Image Text:

Error 1 (a) In Balance No (b) Difference $400 (c) Larger Column Debit