Textbook Problem

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)?

1. 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.
2. b. A payment of $280 to a creditor was debited to Accounts Receivable and credited to Cash for $280 each.
3. c. A purchase of supplies for $245 was recorded as a debit to Equipment for $245 and a credit to Cash for $245.
4. 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.