The accountant for William Smith, M.D., encountered the following situations while adjusting and closing the books at December 31. Consider each situation independently.

a. The accountant failed to make the following adjusting entries at December 31:

1. Accrued salary expense, \(\$ 600\).

2. Supplies expense, \(\$ 1,100\).

3. Accrued interest expense on a note payable, \(\$ 1,600\).

4. Depreciation of equipment, \(\$ 400\).

5. Earned service revenue that had been collected in advance, \(\$ 200\).

Compute the overall net income effect of these omissions.

b. Record each adjusting entry identified in item a.

c. The \(\$ 16,000\) balance of Equipment was entered as \(\$ 1,600\) on the trial balance.

1. What is the name of this type of error?

2. Assume that this is the only error in the trial balance. Which will be greater, the total debits or the total credits, and by how much?

3. How can this type of error be identified?

d. A \(\$ 500\) credit to Accounts Receivable was posted as a debit.

1. At what stage of the accounting cycle will this error be detected?

2. Describe the technique for identifying the amount of the error.