Practical Problems Identification of Errors e following errors occurred in the books of a merchant. You are required to i e of errors and state with reasons the effect of errors on trial balance. a) Machinery purchased from Delhi wrongly entered in purchases book. 3) Interest on bank loan paid was not recorded in the books. c) Cash paid to wife for personal use recorded twice in the books. 1) Salary paid to clerk has not been posted to salary account. e) Returns inward book was undercast. Payment side of cash book (cash column) was undercast. ) Freight paid on purchase of plant was debited to freight account. ) Additional capital introduced was not posted to capital accont. Effect on Trial Balance w the effect of following errors on the trial balance of Rajinder Singh: Purchases book was overcast by 300