e bookkeeper for Arno Equipment Repair NV made a number of errors in jour- nalizing and posting, as described below. 1. A credit posting of 400 to Accounts Receivable was omitted. 2. A debit posting of 750 for Prepaid Insurance was debited to Insurance Expense. 3. A collection from a customer of 100 in payment of its account owed was journalize and posted as a debit to Cash 100 and a credit to Service Revenue 100. 4. A credit posting of 300 to Property Taxes Payable was made twice. 5. A cash purchase of supplies for 250 was journalized and posted as a debit to Suppli 230 and a credit to Cash 230. 6. A debit of 495 to Advertising Expense was posted as 459 Instructions For each error: (a) Indicate whether the trial balance will balance. (b) If the trial balance will not balance, indicate the amount of the difference (c) Indicate the trial balance column that will have the larger total. Consider each error separately. Use the following form, in which error (1) is given as an example. Error In Balance Difference Larger Column No $400 debit