The bookkeeper for Riley Inc. made the following errors:
a. A cash purchase of supplies of $348 was recorded as a debit to Supplies for $384 and a credit to Cash of $384.
b. A cash sale of $3,128 was recorded as a debit to Cash of $3,128 and a credit to Sales of $3,182.
c. A purchase of equipment was recorded once in the journal and posted twice to the ledger.
d. Cash paid for salaries of $5,270 was recorded as a debit to Salaries Expense of $5,270 and a credit to Accounts Payable of $5,270.
e. A credit sale of $7,600 was recorded as a credit to Sales Revenue of $7,600; however, the debit posting to Accounts Receivable was omitted.
Indicate whether or not the trial balance will balance after the error. If the trial balance will not balance, indicate the direction of the misstatement for any effected account (such as, Cash will be overstated by $50).