After Preparing an (Unadjusted) Trial Balance at Year-End, R $\begin{array} { l l l } \text { Error } & \text { Yes } & \text { No } \\1 & & \\2 & & \\3 & & \\4 & &\\5 &\end{array}$

question 203

Short Answer

After preparing an (unadjusted) trial balance at year-end, R. Chang of Chang Window Company discovered the following errors:
1. Cash payment of the $225 telephone bill for December was recorded twice.
2. Cash payment of a note payable was recorded as a debit to Cash and a debit to Notes Payable for $1,000.
3. A $900 cash dividend was recorded to the correct accounts as $90.
4. An additional investment of $5,000 cash by a stockholder was recorded as a debit to Common Stock and a credit to Cash.
5. A credit purchase of office equipment for $1,800 was recorded as a debit to the Office Equipment account with no offsetting credit entry.
Using the form below, indicate whether the error would cause the trial balance to be out of balance by placing an X in either the yes or no column.
$\begin{array} { l l l } \text { Error } & \text { Yes } & \text { No } \\1 & & \\2 & & \\3 & & \\4 & &\\5 &\end{array}$

---

Definitions:

Stay-At-Home Mother

A mother who chooses to stay at home to raise their children rather than pursue employment outside the home.

Later-Born Children

Siblings who are born after the first child in a family, often discussed in studies of birth order effects.

First-Born Children

Referring to the first child born into a family, often subject to research on birth order effects on personality and development.

Sociable

Inclined to seek and enjoy the company of others; outgoing and friendly.