1- a Trial balance has total debits of $197900 and total credits of $199700. which account may contain a transportation error ?

A- a cash account with a balance of $900

B- an accounts receivable with a balance of $1800

C- a cost of goods sold account with a balance of $4200

D- an accounts payable with a balance of $5300

2-Which account should not appear on a post closing trial balance ?

a- sales

b- retained earnings

c- accumulated depreciation

d- discount on bond payable

3- which of these errors is easiest to find and correct?

a- failure to record a transaction

b- crediting sales revenue instead of accounts receivable for payment

c- the accumulated depreciation balance in the debit column of a trial balance

d- incorrect mutation of the noted payable account balance