PE 3-9B 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 for accrued wages of $3,600 was journalized as a debit to Wages
Expense for $3,600 and a credit to Accounts Payable for $3,600.
b. The entry for $1,480 of supplies used during the period was journalized as a debit to
Supplies Expense of $1,480 and a credit to Supplies of $1,840.

Answer:
a. The totals are equal even though the credit should have been to Wages Payable instead of Accounts Payable.
b. The totals are unequal. The credit total is higher by $360 ($1,840 – $1,480).