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.
c. A purchase of supplies for $ 245 was recorded as a debit to Equipment for $ 245 and a credit to Cash for $ 245.
d. A payment of $ 76 to a creditor was recorded as a debit to Accounts Payable for $ 76 and a credit to Cash for $ 67.