At the end of the current month, Gil Frank prepared a trial balance for College App Services. The credit side of the trial balance exceeds the debit side by a significant amount. Gil has decided to add the difference to the balance of the miscellaneous expense account in order to complete the preparation of the current month's financial statements by a 5 o'clock deadline. Gil will look for the difference next week when he has more time.

1. Discuss whether Gil is behaving in a professional manner.
2. Name and discuss at three or more reasons why the trial balance could be unbalanced. What is the best way to figure out the discrepancy in each situation.