State whether the following errors would cause the trial balance to be out of balance by placing a check mark in the appropriate column.

\begin{array}{c}\begin{array}{l}\\\\ \text { a) Services rendered for \( \$ 200 \) cash were recorded twice}\\ \text { in the journal and posted twice to the ledger.}\\ \text { b) Services rendered on account for \( \$ 300 \) were recorded}\\ \text { as services rendered for cash of \( \$ 300 \).}\\ \text {c) A cash purchase of supplies for \( \$ 400 \) was recorded as a}\\ \text { debit to supplies and a credit to accounts receivable for \( \$ 400 \)}\\ \text { d) A cash purchase of supplies for \( \$ 300 \) was posted as a}\\ \text { debit to supplies for \( \$ 300 \) and a debit to cash for \( \$ 300 \).}\\ \text { e) A payment of \( \$ 200 \) on account was recorded as a debit}\\ \text { to cash and a credit to accounts payable.}\\\text { f) A \( \$ 200 \) payment to employees for salaries was posted }\\ \text { as a debit to utilities expense and a credit to cash.}\\ \text { g) A \( \$ 600 \) cash withdrawal by the owner was recorded}\\ \text { as a debit to capital and a credit to cash.}\end{array}\begin{array}{c} \text { In}\\ \text { Balance}\\\\\underline{\quad\quad}\\\\\underline{\quad\quad}\\\underline{\quad\quad}\\\underline{\quad\quad}\\\\\underline{\quad\quad}\\\\\underline{\quad\quad}\\\\\underline{\quad\quad}\\\\\underline{\quad\quad}\end{array}\begin{array}{c} \text { Out of}\\ \text { Balance}\\\\\underline{\quad\quad}\\\\\underline{\quad\quad}\\\underline{\quad\quad}\\\underline{\quad\quad}\\\\\underline{\quad\quad}\\\\\underline{\quad\quad}\\\\\underline{\quad\quad}\\\\\underline{\quad\quad}\end{array}\end{array}

Posting Involves

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