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

a. In preparing the trial balance, Bridget omitted a $5,000 note payable.

b. Bridget recorded a $340 purchase of supplies on account by debiting Supplies and crediting

Accounts Payable for $430.

c. In recording a $200 payment on account, Bridget debited Supplies instead of Accounts Payable.

d. In journalizing a receipt of cash from service revenue, Bridget debited Cash for $50 instead of the correct amount of $500. The credit was correctly recorded in the amount of $500.

e. Bridget posted a $1,000 utility expense as $100. The credit to Cash was correct.

Required

1. For each of these errors, state whether the total debits equal total credits on the trial balance.

2. Identify each account that has an incorrect balance and indicate the amount and direction of the error (e.g., "Accounts Receivable $500 too high").