Trial Balance Errors 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 cash for the purchase of office equipment of $11,200 was debited to Land for $11,200 and credited to Cash for $11,200. The debit and credit totals would be equal by s b. The payment of $1,830 on account was debited to Accounts Payable for for $180 and credited to Cash for $1,830. The credit total is higher by 5 c. The receipt of cash on account of $4,800 was recorded as a debit to Cash for $8,700 and a credit to Accounts Receivable for $4.800. The debit total is higher by