If a $4,000 debit to equipment in a journal entry is incorrectly posted to the ledger as a $4,000 credit and the ledger account has a resulting debit balance of $20,000, what is the effect of this error on the trial balance column totals?

The totals of Trial balance have a difference of $8,000. The credit balance totals of Trial balance is higher than the debit totals because the original entry of debit is mission and there is an wrong posing on the credit side which reduce the debit balance by $4,000 and Increase the credit balance by $4,000 at the same time. Net effect will be $8,000 in totals of trial balance.

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