Exam.-8 Which journal entry should ABC Company make on 31 December 2018? a. Dr. Office supplies 1,200 Cr. Office supplies expense 1,200 b. Dr. Office supplies expense 1,200 Cr. Office supplies 1,200 C. Dr. Office supplies expense 1,800 Cr. Office supplies 1,800 d. Dr. Office supplies 1,800 Cr. Office supplies expense 1,800 Exam.-9 Which of the following errors is (are) detected by a trial balances? 1. A journal entry for a settlement of an account payable was recorded twice. 2. When a journal entry for a payment of utilities expense was journalized the amount in the only debit side was wrong. 3. When a journal entry for a purchase of stationery was posted to ledger, the account title in the only credit side was wrong. a. b. PGG C. d. e. 1 only 2 only 3 only 1 and 2 only 2 and 3 only