5.

Which TWO of the following errors would cause the total of the debit column and the total of the credit column of a trial balance not to agree?

1 A transposition error was made when entering a sales invoice into the sales day book.

2 A cheque received from a customer was credited to cash and correctly recognised in receivables.

3 A purchase of non-current assets was omitted from the accounting records.

4 Rent received was included in the trial balance as a debit balance.

(2 marks)