Two students are discussing the use of a trial balance. They wonder whether the following errors, each considered separately, would prevent the trial balance from balancing. What would you tell them?

(a) The bookkeeper debited Cash for $600 and credited Salaries and Wages Expense for $600 for payment of wages.

(b) Cash collected on account was debited to Cash for

$800, and Service Revenue was credited for $80.

AppendixLO1