Response to the following problem:
Kamran Saddiqi has trouble keeping his debits and credits equal. During a recent month, he made the following errors:
a. In journalizing a receipt of cash for service revenue, Saddiqi debited Cash for $80 instead of the correct amount of $800. Saddiqi credited Service Revenue for $80, the incorrect amount.
b. Saddiqi recorded a $120 purchase of supplies on account by debiting Supplies and crediting Accounts Payable for $210.
c. In preparing the trial balance, Saddiqi omitted a $50,000 note payable.
d. Saddiqi posted a $700 utility expense as $70. The credit posting to Cash was correct.
e. In recording a $400 payment on account, Saddiqi debited Supplies and credited Accounts Payable.
Required:
1. For each of these errors, state whether total debits equal total credits on the trial balance.
2. Identify each account with an incorrect balance, and indicate the amount and direction of the error (such as "Accounts Receivable $500 too high").