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:

Weight Gain

An increase in body weight that can result from various factors, including increased calorie intake, decreased physical activity, or underlying health conditions.

Psychotherapy

A treatment method that involves talking with a therapist to address and heal psychological problems.

Bipolar Disorder

A mental disorder marked by extreme mood swings, including emotional highs (mania or hypomania) and lows (depression).

Cognitive Therapy

A type of psychotherapy that addresses negative patterns of thought and challenges cognitive distortions to improve psychological well-being.