The trial balance prepared by Studio Patrol Service at December 31 was not in balance. In searching for the error, an employee discovered that a transaction for the purchase of a typewriter on credit for $530 had been recorded by a debit of $530 to the Office Equipment account and a debit of $530 to Accounts Payable. The Accounts Payable account had a large credit balance both before and after this $530 debit posting. The credit column of the incorrect trial balance had a total of $85,300.

In answering each of the following five questions, explain briefly the reasons un¬

derlying your answer and state the dollar amount of the error if any.

a Was the Office Equipment account overstated, .understated, or correctly stated in the trial balance?

b Was the total of the debit column of the trial balance overstated, understated, or correctly stated?

c Was the Accounts Payable account overstated, understated, or correctly stated in the trial balance?

d Was the total of the credit column of the trial balance overstated, understated or correctly stated?

e How much was the total of the debit column of the trial balance before correction of the error?