1-A trial balance has total debits of $197900 and total credits of $199700 , which account may contain a transposition error ?

A- a cash account with a balance of $900

b- an accounts receivable with a balance of $1800

c- a cost of good sold account with a balance of $4200

d- an accounts payable with a balance of $5300

2- which of the following is an example of an accrual error ?

a- failure to adjust prepaid insurance to it's proper balance at year end

b- failure to adjust inventory to its proper balance at year end

c- failure to record depreciation at year end

d- none of the above