For each of the following situations, indicate whether it represents an accounting error and explain why it is or is not an error. Also state whether a trial balance would indicate that an error exists for each situation.

a. Cash received from a customer was debited to Accounts Receivable and credited to Cash.

b. Revenue was recognized when a customer purchased a gift card for future use.

c. An expense was recorded as an asset.

d. The debit side of a journal entry was recorded in the accounts, but the credit side was not.

e. A company shareholder purchased a new car, but this was not recorded by the company.