PE 3-9A Effect of errors on adjusted trial balance

For each of the following errors, considered individually, indicate whether the error
would cause the adjusted trial balance totals to be unequal. If the error would cause the
adjusted trial balance totals to be unequal, indicate whether the debit or credit total is
higher and by how much.
a. The adjustment of $17,520 for accrued fees earned was journalized as a debit to
Accounts Receivable for $17,520 and a credit to Fees Earned for $17,250.
b. The adjustment of depreciation of $4,000 was omitted from the end-of-period adjusting
entries.

Answer:
a. The totals are unequal. The debit total is higher by $270 ($17,520 – $17,250).
b. The totals are equal since the adjusting entry was omitted.