Chappy's Chapstick, Inc. recently hired a new accountant, who made the following errors:
1. Recorded a $200 cash purchase of inventory as a debit to inventory and a credit to accounts payable.
2. Failed to record the payment of $300 for advertising for the period.
3. Debited supplies for $150 and credited cash for invoice amount of $510.
4. Recorded $100 cash received for services but forgot to record the service revenue.
Required
a. Recreate each entry that was made and prepare each entry that should have been made.
b. Which of the four errors would result in the trial balance being out of balance?