a) An error in accounting records is an irregularity that renders the financial statements not valid. i) List five (5) accounting errors that do not affect the agreement of the trial balance. ii) List five (5) accounting errors that affect the agreement of the trial balance. b) Explain briefly with illustrations the following types of errors: 1) Error of commission V) Compensating error II) Error of principle VI) Error of original entry III) Error of transposition Error of complete reversal of entries IV) Error of omission VII) c) The trial balance of Yeme Enterprise as at 31" March, 2018 has an excess of credits over debits of GH5,000. Further investigations revealed the following errors: (1) The total sales day book for March 2018 had been overstated by GH4,500. (2) Discount received of GH2,500 in January 2018 had been posted to the debit of the discount allowed account (3) Payment by cheque to a creditor for GH3,150 had been entered in the cash book as GH1,350. (4) Wages of GH4,200 paid in the month of March had not been posted from the cash book. (5) In March 2012, purchases of new equipment amounting to GH10,000 had been debited to the purchases account (6) A remittance of GH2,700 received from a credit customer in March 2018, had been credited to the sales account (7) The proprietor of Yeme Enterprise withdrew a cheque of GH1,400 for his personal use. The bank account and the drawings account were both credited. (8) A credit note for GH200 had been entered as if it were an invoice. (9) GH300 insurance prepaid at 31" March, 2017 had not been brought down as an opening balance. (10) At 31 March 2018, electricity of GH500 paid in advance had not been allowed for in the electricity account Required: Pass journal entries to correct each of the errors discovered