Is Victor correct? If not, indicate to Victor the proper fl ow of the
information.

. Two students are discussing the use of a trial balance. They wonder whether the following errors, each considered separately, would
prevent the trial balance from balancing.

a. The bookkeeper debited Cash for $600 and credited Salaries
and Wages Expense for $600 for payment of wages.
b. Cash collected on account was debited to Cash for $800 and
Service Revenue was credited for $80.
What would you tell them?

. What are the normal balances for Apples Cash, Accounts Payable, and Interest Expense accounts?