ASSIGNMENT 01 (continued) 11. The sales journal was under cast by R100. The rectification of this error will be recorded as follows in the trade receivables control account: (1) The sales amount in the trade receivables control account will be decreased by R100. (2) The sales returns amount in the trade receivables control account will be decreased by R100. (3) The sales returns amount in the trade receivables control account will be increased by R100. (4) The balance brought down on 1 September 20.7 will be increased by R100. (5) The sales amount in the trade receivables control account will be increased by R100