A trial balance will balance even if a journal entry to record the purchase of equipment for cash of $53600 is not posted. a $15600 cash dividend is debited to dividends for $15600 and credited to cash for $1560. a $510 collection on accounts receivable is credited to accounts receivable for $510 without a corresponding debit. a purchase of supplies for $575 on account is debited to supplies for $575 and debited to accounts payable for $575.