Lauren Oliver, an accountancy lab tutor, is having a debate with some of her assistants. They are trying to find out how each of the following five unrelated situations would affect the trial balance:
1. A $5 debit to Cash in the ledger was not posted.
2. A $10 debit to Computer Supplies was debited to Computer Equipment.
3. An $8 debit to Wages Expense was debited twice to the account.
4. A $4 debit to Computer Supplies was debited to Computer Sales.
5. A $35 credit to Accounts Payable was posted as a $53 credit.
Indicate to Lauren the effect that each situation will have on the trial balance. If a situation will have no effect, indicate that fact. Put in writing how each of these situations could be avoided in the future.