At Year-End, the Accountant for D $\$ 500$ When Calculating the Account Balance

At year-end, the accountant for D. Yee Chiropractic Service noted the following errors in the trial balance:

The bookkeeper understated the total credits to the Accourts Payable account by $\$ 500$ when calculating the account balance.

A cash sale for $\$ 300$ was recorded as a credit to the unearned reverue account, but the servicehad been provided to the customer at the time of the cash exchange.

A cash receipt from a customer for $\$ 2,600$ was never recorded.

The $\$ 1,000$ balance of the Prepaid Rent account was listed in the credit colurm of the trial balance.

A $\$ 25,000$ car purchase was recorded as a $\$ 20,500$ debit to Vehicles and a $\$ 20,500$ credit to Notes Payable.

A purchase of office supplies for $\$ 150$ was recorded as a debit to Supplies Expense. The off setting credit entry was correct.

An additional investrnent of $\$ 4,000$ by D. Yee chiropractic Was recorded as a debit to D. Yee, Capital and as a credit to Cash.

The payment of the $\$ 510$ utility bill for Decermber was recorded twice.

The reverue account balarnce of $\$ 79,000$ was listed on the trial balance as $\$ 97,000$ .

A $\$ 1,000$ withdrawal made by the owner was recorded to the correct accounts as $\$ 100$ .

Using the form below, indicate if each error would cause the trial balance to be out of balance, the amount of any imbalance, and if a correcting entry is required.