Determining the effect of errors on the trial balance
Required
Explain how each of the following posting errors affects a trial balance. State whether the trial balance will be out of balance because of the posting error, and indicate which side of the trial balance will have a higher amount after each independent entry is posted. If the posting error does not affect the equality of debits and credits in the trial balance, state that the error will not cause an inequality and explain why.
a. A $2,500 credit to Accounts Payable was posted as a credit to Cash.
b. The collection of $400 of accounts receivable was posted to Accounts Receivable twice.
c. A $2,000 credit to Salaries Payable was not posted.
d. A $5,400 debit to Cash was posted as a $4,500 debit.
e. A $3,000 debit to Prepaid Rent was debited to Rent Expense.