Prepare a form with the following three column headings: (1) Error, (2) Amount Out of Balance, and (3) Column Having Larger Total. Then, for each of the following errors: (1) in the first column list the error by letter, (2) in the second column show the difference in the trial balance column totals that will result from the error, and (3) in the third column indicate which trial balance column (debit or credit) will have the larger total as a result of the error. If the error does not affect the trial balance, write "none" in each of the last two columns.

a. A \(\$ 100\) debit to Office Supplies was debited to Office Equipment.

b. A \(\$ 135\) credit to Office Equipment was credited to Sales.

c. A \(\$ 90\) credit to Sales was credited to the Sales account twice.

d. A \(\$ 60\) debit to Office Supplies was posted as a \(\$ 65\) debit.

e. A \(\$ 55\) debit to Office Supplies was not posted.

f. A \(\$ 22\) credit to Sales was posted as a \(\$ 220\) credit.