Upon reviewing the trial balance and the process of transferring the amounts in the ledger accounts to the trial balance, two errors were discovered: a) The debit column in the trial balances was footed incorrectly. b) The balance in the accounts payable ledger account of OMR 62,700 was transferred as OMR 72,600. When the balances of the ledger accounts were recomputed, two more errors were discovered: c) The Utilities Expense account balance was overstated by OMR 1,800. d) The total debits in the Cash account amounted to OMR 184,600 and the credits totalled OMR 149,800. Discovered four more errors when postings were retraced from the journal to the ledger: e) A debit posting to Accounts Receivable in the amount of OMR 52,000 should have been OMR 5,200. f) A debit posting to Accounts Payable for OMR 46,000 was missing. g) A credit posting to Service Revenues in the amount of OMR 7,600 was missing. h) A credit of OMR 31,000 was posted to Accounts Payable rather than OMR 30,100.