The bookkeeper for Roger’s Dance Studio made the following errors in journalizing and posting. LO9 1. A credit to Supplies of $600 was omitted.

2. A debit posting of $300 to Accounts Payable was inadvertently debited to Accounts Receivable.

3. A purchase of supplies on account of $450 was debited to Supplies for $540 and credited to Accounts Payable for $540.

4. A credit posting of $680 to Interest Payable was posted twice.

5. A debit posting to Income Taxes Payable for $250 and a credit posting to Cash for

$250 were made twice.

6. A debit posting for $1,200 of Dividends was inadvertently posted to Salaries and Wages Expense instead.

7. A credit to Service Revenue for $450 was inadvertently posted as a debit to Service Revenue.

8. A credit to Accounts Receivable of $250 was credited to Accounts Payable.

Instructions For each error, indicate

(a) whether the trial balance will balance,

(b) the amount of the difference if the trial balance will not balance, 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 $600 Debit