Explain how each of the following posting errors affects a trial balance. State whether the trial balance will be out of balance because of the posting error, and indicate which side of the trial balance will have a higher amount after each independent entry is posted. If the posting error does not affect the equality of debits and credits in the trial balance, state that the error will not cause an inequality and explain why.
a. A $1,040 debit to Office Supplies was debited to Office Supplies Expense.
b. A $400 debit to Cash was posted as a $4,000 debit.
c. An $800 credit to Unearned Revenue was credited to Service Revenue.
d. A $2,400 credit to Accounts Payable was not posted.
e. An $800 debit to Rent Expense was posted twice.