Klutz Accountant has trouble keeping his debits and credits equal. During a recent month he made the following errors:

a. In journalizing a cash sale, Klutz debited Cash for \(\$ 900\) but accidentally credited Accounts Receivable.

b. Klutz posted a \(\$ 700\) utility expense as \(\$ 70\). The credit posting to Cash was correct.

c. In preparing the trial balance, Klutz omitted a \(\$ 20,000\) note payable.

d. Klutz recorded a \(\$ 120\) purchase of supplies on account by debiting Supplies and crediting Accounts Payable for \(\$ 210\).

e. In recording a \(\$ 400\) payment on account, Klutz debited Supplies and credited Accounts Payable.

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1. For each of these errors, state whether the total debits equal total credits on the trial balance.

2. Identify any accounts with misstated balances, and indicate the amount and direction of the error (account balance too high or too low).