Trial Balance Journal Entry That Was Made in Error May 5 Supplies 14 12,500 Cash 11 12,500 CI A < Journal Entry That Should Have Been Made May 5 Office Equipment 18 12,500 Cash 11 12,500 Comparison Office Equipment instead of Supplies should have been debited. Cash is correctly credited for $12,500. Correcting Journal Entry May 31 Office Equipment 18 12,500 Supplies 14 12,500 To correct entry of May 5 erroneously debiting Supplies instead of Office Equipment. Question 6: Would recording an $800 sale on account as a debit to Cash and a credit to Fees Earned cause the columns of a trial balance to be unequal?