Determining the effect of errors on the trial balance
Required
Explain how each of the following posting errors affects a trial balance. State whether the trial balance will be out of balance because of the posting error, and indicate which side of the trial balance will have a higher amount after each independent entry is posted. If the posting error does not affect the equality of debits and credits in the trial balance, state that the error will not cause an inequality and explain why.
a. A $400 debit to Rent Expense was posted twice.
b. A $1,200 credit to Accounts Payable was not posted.
c. A $400 credit to Unearned Revenue was credited to Service Revenue.
d. A $200 debit to Cash was posted as a $2,000 debit.
e. A $520 debit to Office Supplies was debited to Office Supplies Expense.
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