The following errors were made in recording transactions in the purchases journal or in posting from it. How will each error come to the atten¬

tion of the accountant?

a. An invoice of $320 for merchandise from Bradley Company was recorded as having been received from Braden Company, the incorrect supplier.

b. A credit of $840 to the Romo Company account in the accounts payable ledger (controlling account) was posted as $480.

c. The Accounts Payable column of the purchases journal was overstated by

$100.