For each of the following errors, considered individually, indicate whether the error would cause the adjusted trial balance

For each of the following errors, considered individually, indicate whether the error would cause the adjusted trial balance totals to be unequal. If the error would cause the adjusted trial balance totals to be unequal, indicate whether the debit or credit total is higher and by how much.

a. The adjustment of $9,800 for accrued fees earned was journalized as a debit to Accounts Receivable for $9,800 and a credit to Fees Earned for $8,900.

b. The adjustment of depreciation of $3,600 was omitted from the end-of-period adjusting entries.


Answer:
a. The totals are unequal. The debit total is higher by $900 ($9,800 – $8,900).
b. The totals are equal, since the adjusting entry was omitted.