During March, Salma Ahmad, the owner of Doan Cleaning Services, had trouble keeping her debits and credits equal. The following errors were noted:
a. Ahmad did not post the entry to record $3,500 of services performed on account.
b. In posting a $300 payment on account, debited Cash and credited Accounts Payable.
c. In posting a cash payment, correctly debited Accounts Payable for $425 but incorrectly credited Cash for $245.
d. In posting a cash receipt of $750, debited Cash but forgot to post the credit to Accounts Receivable.
e. In posting the purchase of $1,000 of equipment on credit, debited Accounts Payable and credited Equipment.

Required 

For each of the errors described, indicate: 

1. Whether debits equal credits on the trial balance, 

2. Which account(s) have incorrect balances.