Financial Statements The amounts of the assets and liabilities of Wilderness Travel Service at April 30, 2019, the end of the year, and its revenue and expenses for the year are listed below. The capital of Harper Borg, owner, was $47,370 at May 1, 2018, the beginning of the year, and the owner withdrew $23,200 during the year. Accounts payable $16,640 Accounts receivable 89,070 Cash 179,780 Fees earned 623,300 Miscellaneous expense 4,840 Rent expense 80,720 Supplies 7,740 Effect of Errors on Trial Balance The following errors occurred in posting from a two-column journal: 1. A credit of $6,710 to Accounts Payable was not posted. 2. A debit of $2,000 to Cash was posted to Miscellaneous Expense. 3. A credit of $380 to Cash was posted as $830. 4. A debit of $1,420 to Wages Expense was posted as $1,240. 5. An entry debiting Accounts Receivable and crediting Fees Earned for $9,500 was not posted. 6. A debit of $910 to Accounts Payable was posted as a credit. 7. A debit of $1,030 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