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 equipment for $\$ 450$ cash was re corded as a debit to Equipment for $\$ 540$ and a cre dit 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 joumal 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 jounal but was posted twice to the general lecher.
E) $\quad \$ 5,500$ cash paid for salarieswas recorded in the jounal 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).