Q1) The bookkeeper for Shirley Temple's dance studio made following errors in journalizing and posting.
1. A credit to Supplies of $600 was omitted.
2. A debit posting of $300 to Accounts Payable was inadvertently debited to Accounts Receivable.
3. A purchase of supplies on account of $450 was debited to Supplies for $540 and credited to Accounts Payable for $540.
4. A credit posting of $250 to Wages Payable was posted twice.
5. A debit posting to Wages Payable for $250 and a credit posting to Cash for $250 were made twice.
6. A debit posting for $1,200 of Dividends was inadvertently posted to Travel Expense instead.
7. A credit to Service Revenue for $350 was inadvertently posted as a debit to Service Revenue.
8. A credit to Accounts Receivable of $250 was credited to Accounts Payable.
For each error, point out (a) whether trial balance will balance; (b) amount of difference if trial balance will not balance; and (c) trial balance column which will have larger total. Let each error separately. Use following form, in which error 1 is given as ex.