In confirming individual accounts receivable balances, your client's customers reported the following exceptions.

Required
This of these exceptions should be considered misstatements for evaluation purposes if misstatements are defined as:
a. Differences that affect the account balance
b. Differences that affect pretax income
Explain your reasoning in each instance.
1. The wrong trade discount was used.
2. The client charged sales tax to a tax-exempt customer.
3. The client failed to record returned merchandise.
4. The invoice contained a clerical error.
5. The payment was posted to the wrong customer's account.
6. The client failed to record a sale.
7. The payment was in transit at the confirmation date.
8. Freight was charged to the customer when the terms were FOB destination.
9. The customer subtracted a cash discount for a payment made after the discount period.