Which of the following errors would be detected at the point of listing a trial balance?

(a) The bookkeeper enters a cash sale as a debit of £49 in the cash book and as a credit of £94 in the sales account.

(b) The bookkeeper omits a cash sale of £23 from the cash book and from the sales accounts.

(c) The bookkeeper enters cash received of £50 from Peter Jones as a debit in the cashbook but enters the credit of £50 in the ledger account of Roger Jones.

(d) The bookkeeper enters a cash sale as a credit of £40 in the cash book and as a debit of £40 in the sales account.

AppendixLO1