For each of the following errors, considered individually, indicate whether the error would cause the adjusted trial balance totals to be unequal. If the error would cause the adjusted trial balance totals to be unequal, indicate whether the debit or credit total is higher and by how much.


a. The adjustment for accrued wages of $5,370 was journalized as a debit to Wages Expense for $5,370 and a credit to Accounts Payable for $5,370.

b. The adjustment of depreciation of $4,000 was omitted from the end-of-period adjusting entries.