(a) (b) (c) In Larger Error Balance Difference Column 1. A $3,700 debit to Supplies was posted as a $7,300 debit. 2. A $2,800 credit to Cash was posted twice as two credits to Cash. 3. A $6,800 debit to Dividends Declared was posted to the Common Shares account. 4. 5. 6. A journal entry debiting Cash and crediting Service Revenue for $4,300 was not posted. The collection of $2,300 cash on account was posted as a debit of $2,300 to Cash and a credit of $2,300 to Accounts Payable. The payment of $2,800 on an account payable owed to the insurance company was posted as a debit to the Insurance Expense account. No credit was posted.