For each of the following errors, considered individually, indicate whether the error would cause the trial balance totals to be unequal. If the error would cause the trial balance totals to be unequal, indicate whether the debit or credit total is higher and by how much. If the debit and credit totals would be equal, enter zero ("0") in the amount box.

a. The payment of $2,100 on account was debited to Accounts Payable for for $265 and credited to Cash for $2,100. Indicate whether the debit or credit total is higher and by how much.

Indicate whether the debit or credit total is higher and by how much.

b. The receipt of cash on account of $2,700 was recorded as a debit to Cash for $8,400 and a credit to Accounts Receivable for $2,700. Indicate whether the debit or credit total is higher and by how much. by $

Indicate whether the debit or credit total is higher and by how much.