For each of the following errors, considered individually, indicate whether the error would cause the trial balance totals to be unequal. If the error would cause the trial balance total to be unequal, indicate whether the debit or credit total is higher and by how much.
a. The receipt of cash on account of $1,312 was recorded as a debit to Cash for $1,012 and a credit to Accounts Receivable for $1,312.
b. The payment of cash for the purchase of office equipment of $4,500 was debited to Land for $4,500 and credited to Cash for $4,500.
c. The payment of $1,420 on account was debited to Accounts Payable for $142 and credited to Cash for $1,420.