Response to the following problem:
For each of the following errors, considered individually, indicate whether the error would cause the trial balance totals to be unequal. If the error would cause the trial balance totals to be unequal, indicate whether the debit or credit total is higher and by how much.
(a) The payment of an insurance premium of $4,800 for a two-year policy was debited to prepaid insurance for $4,800 and credited to Cash for $8,400.
(b) A payment of $318 on account was debited to Accounts Payable for $381 and credited to Cash for $381.
(c) A purchased of supplies on account for $1,200 was debited to Supplies for $1,200 and debited to Accounts Payable for $1,200.