Requirement 2. Idontify each account that has an incorrect balance, and the amount and direction of the orror (such as "Aocounts Receivable 5500 too high") Acosuret Asnount Direction of Enror a. a. In preparing the trial balance, Beth omitted a $4,000 Notes Receivable. The credit to Cash was correct. b. Beth posted an $800 Utilities Expense as $80. The credit to Cash was correct. c. In recording a $300 payment on account, Beth debited Equipment instead of Accounts Payable. d. In journalizing a receipt of cash for service revenue, Beth debited Cash for $600 instead of the correct amount of $60. The credit was correct. e. Beth recorded a $340 purchase of office supplies on account by debiting Office Supplies for $430 and crediting Accounts Payable for $430