Please answer the questions 17.12, 17.13 and 17.14 with your detailed explanations, it's much appreciated!

7.12 A purchase return of $48 has been wrongly posted to the debit of the sales returns account, but has been correctly entered in the supplier's account. Which of the following statements about the trial balance would be correct? The credit side to be $48 more than the debit side The debit side to be $48 more than the credit side The credit side to be $96 more than the debit side The debit side to be $96 more than the credit side .13 Two types of common errors in bookkeeping are errors of principle and errors of transposition. Which of the following correctly states whether or not these errors will be revealed by extracting a trial balance? 17.14 The following are balances on the accounts of Luigi, a sole trader, as at the end of the current financial year and after all entries have been processed and the profit for the year has been calculated. Non-current assets Receivables Trade payables Bank loan Allowance for depreciation, non-current assets Inventory Accruals Prepayments Bank overdraft $85,0007,0003,00015,00015,0004,0001,0002,0002,000 What is the balance on Luigi's capital account? O $59,000 O $66,000 $62,000 O $64,000