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DJ all credits first and then debits. 73) In preparing the trial balance of the K&L's Bridal Service, the Withdrawal account (which had a normal balance in the general ledger) was listed as a credit for $300. What will be the difference between the debit and credit sides of the trial balance? A) $150 B) $200 C) $300 D1 $600 74) The trial balance A) includes all accounts with a balance in the ledger. B) includes assets, liabilities, capital, withdrawals, revenues and expenses C) ensures that debits equal credits. Di All of the above are correct 5) When the trial balance includes a debit column total of $14,350 and a credit column total of 515,350, it is probable that A) a transposition error occurred. B) a 5500 debit was recorded twice. C) a $500 credit was recorded twice Qya $500 debit was recorded as a credit 76) David journalized and posted an entry for $2,000 debit to Cash, and $2,000 credit to Service Fees. The correct amount on the biling was $200. The entry to correct this error is A) debit Cash, $1,800; credit Service Fees, $1,800 B) debit Service Fees, $1,800; credit Cash, $1,800, C) debit Service Fees, 52,800; credit Cash, $2,000. D) dobit Service Fees, 5200; credit Cash, $200 77) A trial balance is a list of the accounts and account numbers Answer. TRUE OR FALSE 78) The trial balance proves the equality of debits and credits Answer. TRUE OR FALSE Cr G12 250600 BEGINNING THE ACCOUNTING CYCLE 99