The bookkeeper for Dole Yard Service made a number of errors in journalizing and posting as described below:

1. A debit posting to accounts receivable for $500 was omitted.

2. A payment of accounts payable for $600 was credited to cash and debited to accounts receivable.

3. A credit to accounts receivable for $650 was posted as $65.

4. A cash purchase of equipment for $561 was journalized as a debit to equipment and a credit to notes payable. The credit posting was made for $516.

5. A debit posting of $300 for purchase of supplies was credited to supplies.

6. A debit to insurance expense for $591 was posted as $519.

7. A debit posting for salaries expense for $900 was made twice.

8. A cash purchase of supplies for $700 was journalized and posted as a debit to supplies for $70 and a credit to cash for $70.

Instructions

For each error, indicate (a) whether the trial balance will balance; if the trial balance will not balance, indicate (b) the amount of the difference, and (c) the trial balance column that will have the larger total. Consider each error separately. Use the following form, in which error (1) is given as an example.

(A) (B) (C) Error In Balance Difference Larger Column 1 No $500 Credit