Sheri Neylon has trouble keeping her debits and credits equal. During a recent month, Sheri made the following errors:

a. Sheri recorded a $850 payment of rent by debiting Rent Expense for $85 and crediting Cash for $85.

b. In recording a $600 payment on account, Sheri debited Accounts Receivable and credited Cash.

c. Sheri recorded the receipt of cash for service revenue by debiting Cash for $280 instead of the correct amount of $820. Sheri also credited Service Revenue for the $280, the incorrect amount.

d. Sheri posted a $350 purchase of supplies on account by debiting Accounts Payable and crediting Supplies.

e. In preparing the trial balance, Sheri omitted a $50,000 note payable.
Requirements 1. For each of these errors, state whether Sheri’s mistake would cause the total debits and total credits on the trial balance to be unequal.
2. Identify each account with an incorrect balance, and indicate the amount and direction of the error.