During the audit of Hines Brewery, the auditor discovered the following errors:
1. A purchase of equipment in the amount of $3,500 was recorded as a debit to Equipment for $350 and a credit to Accounts Payable for $350.
2. A credit of $5,600 to Service Revenue in the general journal was posted to the general ledger at $6,500.
3. $1,000 cash paid for salaries incurred in previous months was recorded as a debit to Salaries Expense and a credit to Cash.
4. A journal entry recording a purchase of $1,200 of supplies on account was posted twice to the general ledger.
5. A credit posting to Service Revenue of $4,000 was omitted.
For each error, indicate whether or not the trial balance will still balance after the error is made. Also, indicate the manner in which the trial balance will be incorrect (for example, Service Revenue will be overstated by $500).

  • CreatedJuly 16, 2015
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