EFFECT OF ERRORS ON A TRIAL BALANCE The bookkeeper for Riley, Inc., made the following errors:

a. A cash purchase of supplies of $357 was recorded as a debit to Supplies for $375 and a credit to Cash of $375.

b. A cash sale of $3,154 was recorded as a debit to Cash of $3,154 and a credit to Sales of $3,145.

c. A purchase of equipment was recorded once in the journal and posted twice to the ledger.

d. Cash paid for salaries of $4,100 was recorded as a debit to Salaries Expense of

$4,100 and a credit to Accounts Payable of $4,100.

e. A credit sale of $8,300 was recorded correctly. However, the debit posting to Accounts Receivable was omitted.

Required:

Indicate whether or not the trial balance will balance after the error. If the trial balance will not balance, indicate the direction of the misstatement for any effected account (e.g., cash will be overstated by $50).