2. Match each of the following errors

___ 1. A $7,000 equipment purchase booked as $700.

___ 2. A $1,000 equipment purchase debited to Supplies.

___ 3. Four cash accounts with balances of $1,000, $4,200, $3,100 and $1,800 are totaled and entered as $10,000.

___ 4. GrowCo, which normally takes 2% of accounts receivable as bad debt, takes 3% this year.

___ 5. On Oct. 1, a firm receives $1,200 for 12 months rent and credits Rent Revenue. The year-end adjusting entry debits Rent Revenue and credits Rent Received In Advance for $300.

a. Omission

b. Accrual or deferral error

c. Classification error

d. Arithmetic mistake

e. Use of incorrect accounting principle

f. Use of improper accounting estimate

g. Transposition error

h. Slide error

i. Posting error