Show how each of the following errors would affect trial balance agreement: (1) Computer repairs £140 was debited to the computer account. (2) £918 discounts received credited to discounts allowed account. (3) Inventory at close undervalued by £2,050. (4) £260 commission received was debited to the sales account. (5) Drawings £106 credited to the capital account. (6) Cheque paying £380 to M. Wilson entered in the cash book but not in the personal account. (7) Cheque £264 from T. Pane credited to T. Pain.

Use the following format for your answer:

In addition to the mistakes evident above, the following errors were also discovered:

1 A payment of £315 made to a creditor had not been posted from the cash book into the purchases ledger.

2 A cheque for £188 received from a customer had been correctly entered in the cash book but posted to the customer's account as £180.

3 A purchase of fittings £407 had been included in the purchases account.

4 The total of the discounts allowed column in the cash book of £42 had not been posted into the general ledger.

5 A page of the sales day book was correctly totalled as £765 but carried forward as £675.

Show the trial balance as it would appear after all the errors had been corrected. Show all your workings