Identify the impact of each of the following accounting errors on the Trial Balance:

(a) £1,200 paid as rent has been entered in the Cash account but has not been posted;

(b) £150 received from sales has not been entered in the Cash account;

(c) £645 paid for stationery has been posted to the Advertising account as £465;

(d) £140 paid for office furniture has been debited to the Purchases account;

(e) £180 paid for servicing a vehicle has been posted to the Motor Vehicles account;

(f) £500 given as a loan to an employee has been posted to the Salaries account.