At Year-End, Harris Cleaning Service Noted the Following Errors in Its

At year-end, Harris Cleaning Service noted the following errors in its trial balance:
It understated the total debits to the Cash account by $500 when computing the account balance.
1. A credit sale for $311 was recorded as a credit to the revenue account, but the offsetting debit was not posted.
2. A cash payment to a creditor for $2,600 was never recorded.
3. The $680 balance of the Prepaid Insurance account was listed in the credit column of the trial balance.
4. A $24,900 truck purchase for cash was recorded as a $24,090 debit to Vehicles and a $24,090 credit to Notes Payable.
5. A purchase of office supplies for $150 was recorded as a debit to Office Equipment. The offsetting credit entry was correct.
6. An additional investment of $4,000 by Del Harris was recorded as a debit to Common Stock and as a credit to Cash.
7. The cash payment of the $510 utility bill for December was recorded (but not paid) twice.
8. A revenue account balance of $79,817 was listed on the trial balance as $97,817.
9. A $1,000 cash dividend was recorded as a $100 debit to Dividends and $100 credit to cash.
Using the form below, indicate whether each error would cause the trial balance to be out of balance, the amount of any imbalance and whether a correcting journal entry is required.