The Bookkeeper Made the Following Errors While Recording Transactions for the Period

The bookkeeper made the following errors while recording transactions for the period:
A) A purchase of equpment for $450 cash was recorded as a debit to equpment for $540 and a credit to cash for $\$ 540$ .

B) The sale of services for cash in the amount of $4,134 was recorded as a debit to cash for $4,134 and a credit to service revenue for $4,314.

C) A purchase of supplies for $\$ 200$ cash was recorded correctly in the journal but was omitted from the general ledger.

D) The sale of services for credit in the amount of $\$ 3,800$ was recorded correctly in the journal but was posted twice to the general ledger.

E) $5,500 cash paid for salaries was recorded in the journal as a $5,500 debit to cash and a $\$ 5,500$ credit to salaries expense.
Indicate whether or not the debit and credit columns of the trial balance will be equal after recording each of these erroneous entries.Then identify the account(s)that will be misstated as a result of these errors and the direction of the misstatement (i.e.,understatement or overstatement).