Tara Hale has trouble keeping her debits and credits equal. During a recent month. she made the following errors:

a. In journalizing a receipt of cash for service revenue. Hale debited Cash for $1,800 instead of the correct amount of $800. Hale credited Service Revenue for $1.800. the incorrect amount.

b. Hale recorded a $120 purchase of supplies on account by debiting Supplies and crediting Accounts Payable for $210.

c. In preparing the trial balance. Hale omitted a $40,000 note payable.

d. Hale posted a $700 utility expense as $70. The credit posting to Cash was correct.

e. In recording a $400 payment on account. Hale debited Supplies and credited Accounts Payable. Required 1. For each of these errors. state whether the total debits equal total credits on the trial balance. 2. Identify any accounts with misstated balances, and indicate the amount and direction of the error (such as account balance too high or too low).