In this problem, you will be given three errors that may or may not affect the trial balance. You are to determine the following:

1. As a result of each error, will the trial balance still balance? Consider each error separately.

If you determine that the trial balance will not balance as a result of the error, then answer the following questions:

2. What is the amount of the difference between the two columns of the trial balance?
3. Which trial balance column (debit or credit) will become incrementally larger?

Statement of Problem	Will the trial balance still balance?		What is the amount of the difference?	Which trial balance column will become incrementally larger?
A $365 credit to Service Revenue was posted as a $365 credit to Deferred Revenue.	Yes	No	$	Debit	Credit
The Dividend account balance of $655 was listed in the trial balance as a credit.	Yes	No	$	Debit	Credit
A payment of $690 on account for supplies previously purchased was recorded as a debit to Accounts Payable for $690 and a credit to Cash for $960.	Yes	No	$	Debit	Credit