When processing the accounts for Ellise’s Electrical Contractors, the following errors were made:

(a) Electrical equipment purchased for $7800 cash was debited to Equipment and credited to Accounts Payable for an incorrect amount of $8700.

(b) Collection of an account receivable for $4500 was recorded by a debit to Cash at Bank and a debit to the equity account of the owner.

(c) A cheque for $6000 issued to pay for an account payable was recorded as a debit to Accounts Payable and a credit to Accounts Receivable for $6000.

(d) A $2100 payment for assorted electrical tools was recorded as a debit to Equipment and a credit to Cash at Bank for $210.

(e) Cash of $2000 withdrawn by the owner from the business was debited to Salaries Expense and credited to Cash at Bank.

Required

A. Identify which of the above errors would cause unequal totals in a trial balance prepared at the end of the period.

B. Write a brief explanation for each error to indicate how it could be fixed in the accounting records.