The bookkeeper for Shirley Temple’s dance studio made the following errors in journalizing and posting. 1. A credit to Supplies of $600 was omitted. 2. A debit posting of $300 to Accounts Payable was inadvertently debited to Accounts Receivable. 3. A purchase of supplies on account of $450 was debited to Supplies for $540 and credited to Accounts Payable for $540. 4. A credit posting of $250 to Wages Payable was posted twice. 5. A debit posting to Wages Payable for $250 and a credit posting to Cash for $250 were made twice. 6. A debit posting for $1,200 of Dividends was inadvertently posted to Travel Expense instead. 7. A credit to Service Revenue for $350 was inadvertently posted as a debit to Service Revenue. 8. A credit to Accounts Receivable of $250 was credited to Accounts Payable.

Instructions For each error, indicate

(a) whether the trial balance will balance;

(b) the amount of the difference if the trial balance will not balance; 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.

(a)

(b) (c)

Error In Balance Difference Larger Column 1. No $600 Debit