When the ledger and other records are reviewed, you discover the following: (1) the debits and credits in the cash account total $77,600 and $62,100, respectively; (2) a billing of $9,000 to a customer on account was not posted to the accounts receivable account; (3) a payment of $4,500 made to a creditor on account was not posted to the accounts payable account; (4) the balance of the unearned rent account is $5,400; (5) the correct balance of the equipment account is $190,000; and (6) each account has a normal balance. Prepare a corrected unadjusted trial balance.

The following errors occurred in posting from a two-column journal:
1. A credit of $6,000 to Accounts Payable was not posted.
2. An entry debiting Accounts Receivable and crediting Fees Earned for $5,300 was not posted.
3. A debit of $2,700 to Accounts Payable was posted as a credit.
4. A debit of $480 to Supplies was posted twice.
5. A debit of $3,600 to Cash was posted to Miscellaneous Expense.
6. A credit of $780 to Cash was posted as $870.
7. A debit of $12,620 to Wages Expense was posted as $12,260.
Considering each case individually (i.e., assuming that no other errors had occurred), indicate
(a) by “yes” or “no” whether the trial balance would be out of balance; (b) if answer to
(a) is “yes,” the amount by which the trial balance totals would differ; and (c) whether the
Debit or Credit column of the trial balance would have the larger total. Answers should be presented in the following form, with error (1) given as an example:

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(a) (b) (c) Error Out of Balance Difference Larger Total 1. yes $6,000 debit