The following given statements relate to errors and omissions in journalizing, posting and footing check mark on the corresponding space provided for each column. Effects of Errors and Omissions on the Trial Balance process. Determine the effect of each error and omissions on the trial balance by putting a Consider each item separately. THIS CAUSED THE TRIAL BALANCE TO BE: ERRORS AND OMISSIONS AS DISCLOSED Out of In-Balance Balance Sample: Cash account which was correctly debited in a journal entry was erroneously posted to the debit side of the Accounts Receivable ledger by a correct amount. V A- In a journal entry, the debit item was correctly posted to its ledger but no posting was made for credit item. B- The transaction which relates to the recording of cash received for services rendered to a customer was inadvertently omitted in the journal entry The journal entry recording payment of account to a creditor was not posted to the Ledger in its entirety. The amount of owner's drawing account was placed on the credit column of the trial balance by a correct amount. E. In a journal entry recording collection from a customer's account, the debit item with its amount was correctly posted to its ledger but the credit item was erroneously posted to the credit side of Accounts Payable ledger by a correct amount