The bookkeeper for Willingham Corporation made these errors in journalizing and posting.

1 A credit posting of $400 to Accounts Receivable was omitted.

2 A debit posting of $750 for Prepaid Insurance was debited to Insurance Expense.

3 A collection on account of $100 was journalized and posted as a debit to Cash $100 and a credit to Accounts Payable $100.

4 A credit posting of $300 to Income Taxes Payable was made twice.

5 A cash purchase of supplies for $250 was journalized and posted as a debit to Supplies

$25 and a credit to Cash $25.

6 A debit of $395 to Advertising Expense was posted as $359.

Instructions For each error, indicate

(a) whether the trial balance will balance; if the trial balance will not balance, indicate

(b) the amount of the difference 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 $400 Debit AppendixLO1