The total debits and credits in a trial balance did not match, and the errors below were identified. 1 A cheque for $27\,000 relating to the disposal of a non-current asset had been entered on the credit side of the sales account. The matching entry was correct. 2 The credit purchase of a new motor vehicle costing $27\,000 had been left out of the supplier’s account. The matching entry was correct. 3 The cash book entries for a transfer of $27\,000 from cash to bank had been entered the wrong way round. 4 The purchases account had been overcast by $27\,000. Which of these errors would have caused the trial balance totals to be unequal?
- A1 and 2
- B1 and 4
- C2 and 3
- D2 and 4