tering Correction of Accounting Errors 28 At year end, a physical count of office supplies reveals that $7,000 of sup- plies were used up but no adjusting entry was made to account for this. If this error is found, it will most likely be because .. V a. the trial balance would be out of balance by $7,000 b. the trial balance would be out of balance by $14,000 c. the trial balance would be out of balance by $3,500 V (d none of the above 29. If the omission in question 28 is found before the books are closed, the adjusting entry to correct the error will include Va. a debit to Office Supplies Expense b. a credit to Office Supplies Expense c. a debit to Inventory N d. none of the above 30. The type of error given in question 28 is known as a. a deferral error b. an accrual error c. a prior period error d. none of the above 31. OutCo failed to record depreciation on certain machinery for 20X1. This