multiple choice please anwser both i only have 1 question left to go on chegg please anwser both i guessed the first one but i might be wrong

Taking off a trial balance: is the means of checking the accuracy of a ledger. is normally done once a year. involves listing only the accounts with the largest balances. Nis calculating the balance of each account in the ledger A further investment in the business by the owner would be recorded as: a debit to Capital a debit to loan payable. debit to bank/cash debit to accounts receivable