Some of the following errors would cause the debit and credit columns of the trial balance to have unequal totals. For each of the four cases, state whether the error would cause unequal totals in the trial balance. If the error causes unequal totals, indicate the amount of difference between the columns and state whether the debit or credit is larger. Each case is to be considered independently of the others.
1. A collection on account of $400 was journalized and posted as a debit to Cash $400 and a credit to Service Revenue $400.
2. A $950 purchase of supplies on account was recorded as a debit of $950 to Equipment and a credit of $950 to Accounts Payable.
3. A purchase of equipment for $3,500 on account was not recorded.
4. A $270 receipt on account was recorded as a $720 debit to Cash and a $270 credit to Accounts Receivable.
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