E3.20 (LO.5), AN The bookkeeper for Birmingham Corporation made these errors in journalizing and posting. Analyze errors and their effects on trial balance. 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 on account of $100 was journalized and posted as a debit to Cash $100 and a credit to Accounts Payable $100. 4. A credit posting of $300 to Income Taxes Payable was made twice. 5. A cash purchase of supplies for $250 was journalized and posted as a dobit to Supplies Sas and a credit to Cash $as. 6. A debit of $395 to Advertising Expense was posted as $359. Instructions For each error, indicate (a) whether the trial balance will balance if the trial balance will not balance, indicate (b) the amount of the difference and (c) 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 (a) Larger Column $400 Debit (e) Error (b) Difference In Balance No 1