During a recent month, the company's accountant made the following accounting errors: a. In preparing the trial balance, the accountant omitted a 2,000 Notes Receivable account. b. The accountant posted a $400 Utilities Expense as $40. The credit to Cash was correct. C. In recording a $400 payment on account, the accountant debited Equipment instead of Accounts Payable. d. In journalizing a receipt of cash for service revenue, the accountant debited Cash for $800 instead of the correct amount of $80. The credit was correct. e. The accountant recorded a $560 purchase of office supplies on account by debiting Office Supplies and crediting Accounts Payable for $650. Debits - Credits ? Accounts in Error Error Amount High or Low? a b. C d e