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 adjustment of $9,700 for accrued fees earned was journalized as a debit to Accounts Receivable for $9,700 and a credit to Fees Earned for $7,900.

b. The adjustment of depreciation of $18,700 was omitted from the end-of-period adjusting entries.