Effect of Errors on Adjusted Trial Balance

For each of the following errors, considered individually, indicate whether the error would cause the adjusted trial balance totals to be unequal. If the error would cause the adjusted trial balance totals to be unequal, indicate whether the debit or credit total is higher and by how much.

a. The adjustment for accrued fees earned of $6,170 was journalized as a debit to Accounts Receivable for $6,170 and a credit to Fees Earned of $6,710.

Enter the difference between the debit and credit totals. If the totals are equal, enter a zero. $

b. The adjustment of depreciation of $5,460 was omitted from the end-of-period adjusting entries.

Enter the difference between the debit and credit totals. If the totals are equal, enter a zero. $