Effect of Errors on Trial Balance

The following errors occurred in posting from a two-column journal:

A credit of $8,600 to Accounts Payable was not posted.

A debit of $1,110 to Cash was posted to Miscellaneous Expense.

A credit of $490 to Cash was posted as $940.

A debit of $4,720 to Wages Expense was posted as $4,270.

An entry debiting Accounts Receivable and crediting Fees Earned for $12,900 was not posted.

A debit of $1,000 to Accounts Payable was posted as a credit.

A debit of $1,820 to Supplies was posted twice.

Considering each case individually (i.e., assuming that no other errors had occurred): (a) Indicate by "yes" or "no" whether the trial balance would be out of balance. (b) If the answer to (a) is "yes", indicate the amount by which the trial balance totals would differ. (c) Indicate whether the debit or credit column of the trial balance would have the larger total.

If "no", enter "0" in the difference column and select "neither" from the drop box under "Larger Total". Enter all amounts as positive numbers. Answers should be presented in the following form, with error (1) given as an example:

Error	Out of balance	Difference	Larger Total
1.	Yes	$8,600	Debit
2.		$
3.		$
4.		$
5.		$
6.		$
7.		$