Which of the following errors will affect the agreement of the trial balance: A. Adding up the Returns inwards journal as GHC11,400 instead of GHC12,600. B. Failing to record a purchase invoice for GHC54,000 in the Purchases Journal C. Recording a sales invoice for GHC5,600 as GHC6,500 in the Sales Journal D. Recording in the Purchases journal an invoice for acquiring a non-current asset for GHC60,000