The following misstatements are included in the accounting records of Johnson's Manufacturing Company: 1. A sales invoice was in error by $1 000 as a result of a key-entry mistake. 2. A material sale was unintentionally recorded for the second time on the last day of the year. The sale had originally been recorded two days earlier. 3. Cash paid on accounts receivable was stolen by the mail clerk when the mail was opened. 4. Cash paid on accounts receivable that had been prelisted by a secretary was stolen by the bookkeeper who records cash receipts and accounts receivable. He failed to record the transactions. Required: Identify whether each misstatement is an error or a fraud. and justify your answer.