EXERCISE $2-8$ Would the following errors cause the trial balance to have equal or unequal totals? As a result of the errors, which accounts are overstated $($by how much$)$ or understated $($by how much$)?$

a$.$ A purchase of office equipment for $$380$ was recorded as a debit to Office Equipment for $$38$ and a credit to Cash for $$38.$

b$.$ A payment of $$280$ to a creditor was debited to Accounts Receivable and credited to Cash for $$280$ each.