Which of the following errors, each considered separately, would cause the trial balance totals to be unequal?

a.A payment of $20 for Miscellaneous Expense was recorded as a debit of $20 to Cash and a credit of $20 to Miscellaneous Expense.

b.A payment of $410 to a creditor was posted as a debit of $410 to Accounts Payable and a credit of $41 to Cash.

c.A receipt of $36 for Income from Services was recorded as a debit to Cash for $36 and a credit to Account Receivable for $36.

Process Solutions Company received $193 from a charge customer which was recorded and posted as $391. The journal entry to correct the error is:

a.a debit to Cash for $391 and a credit to Accounts Receivable for $391.

b.a debit to Accounts Receivable for $198 and a credit to Cash for $198.

c.a debit to Cash for $193 and a credit to Accounts Payable for $193.

d.a credit to Cash for $198 and a debit to Accounts Payable for $198.

e.a credit to Cash for $198 and a debit to Income from Services for $198.

Which of the following errors, considered individually, would cause the trial balance totals to be unequal?

a.A payment of $391 to a creditor was neglected to be journalized by the accountant of a company.

b.A receipt of $691 from a customer was posted as a debit of $961 to Cash and a credit of $961 to Inventory.

c.Cash received from a customer on account was posted as a credit of $120 to Cash, $120 to Income from Services, and a debit of $220 to Accounts Receivable.

d.A payment of $83 to pay the telephone bill (received last week) was posted as a credit of $83 to Accounts Payable and a debit of $83 to cash.

e.A payment of $76 for supplies was posted as a debit of $67 to Supplies Expense and a credit of $67 to Cash.