The following errors occurred in posting from a two-column journal:
1. A credit of $7,150 to Accounts Payable was not posted.
2. An entry debiting Accounts Receivable and crediting Fees Earned for $11,000 was not
posted.
3. A debit of $1,000 to Accounts Payable was posted as a credit.
4. A debit of $800 to Supplies was posted twice.
5. A debit of $900 to Cash was posted to Miscellaneous Expense.
6. A credit of $360 to Cash was posted as $630.
7. A debit of $9,420 to Wages Expense was posted as $9,240.
Considering each case individually (i.e., assuming that no other errors had occurred),
indicate: (a) by “yes” or “no” whether the trial balance would be out of balance; (b) if
answer to (a) is “yes,” the amount by which the trial balance totals would differ; and
(c) whether the Debit or Credit column of the trial balance would have the larger total.
Answers should be presented in the following form, with error (1) given as an example:
(a) (b) (c)
Error Out of Balance Difference Larger Total
1. yes $7,150 debit
Answer:
(a) (b) (c)
Error Out of Balance Difference Larger Total
1. yes $7,150 debit
2. no — —
3. yes 2,000 credit
4. yes 800 debit
5 . no — —
6. yes 270 credit
7. yes 180 credit
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