Diff erent types of posting errors are identifi ed in the following table. For each error, indicate (a) whether the trial balance will balance (yes or no), (b) the amount of the diff erence if the trial balance will not balance, and (c) the trial balance column (debit or credit) that will have the larger total. Consider each error separately. Use the following form, in which error 1 is given as an example:

In Balance No Larger Error Difference Column Total 1. A $1,200 debit to Supplies was posted as a $2,100 debit. $900 Debit 2. 3. 4. 5. 6. A $1,000 credit to Cash was posted twice as two credits to Cash. A $5,000 debit to Dividends was posted to the Common Shares account. A journal entry debiting Cash and crediting Service Revenue for $2,500 was not posted. The collection of $500 cash on account was posted as a debit of $500 to Cash and a credit of $500 to Accounts Payable. The payment of $1,000 on an account payable owed to the insurance company was posted as a debit to the Insurance Expense account. No credit was posted.