Question 5 Given the following transactions: a) A payment of $7,000 for equipment purchased was posted as a debit of $700 to Equipment and a credit of $700 to cash. b) Cash withdrawal by owner of $12,000 was journalized and posted as a debit of $21,000 to Salary Expense and a credit of $12,000 to Cash. c) A consulting fee of $1,850 eamed and due from a client was not debited to Accounts Receivable or credited to a revenue account, because the cash had not been received. d) A payment of $1,475 to a creditor was posted as a debit of $1,475 to Accounts Payable and a debit of $1,475 to Cash. e) A receipt of $325 from an account receivable was journalized and posted as a debit of $325 to Cash and a credit of $325 to Fees Earned. Required: Indicate which of the following errors, each considered individually, would cause the trial balance totals to be unequal, by how much and which side of the trial balance would have a larger amount Out of Balance Difference Larger Total a) b) c) d) e)