For each of the following errors, considered individually, indicate whether the error would cause the adjusted trial balance totals to be unequal. If the error would cause the adjusted trial balance totals to be unequal, indicate whether the debit or credit total is higher and by how much.
a. The entry for $460 of supplies used during the period was journalized as a debit to Supplies Expense of $460 and a credit to Supplies of $640.
b. The adjustment for accrued wages of $1,240 was journalized as a debit to Wages Expense for $1,240 and a credit to Accounts Payable for $1,240.