Which of the following errors would be detected by a trial balance?

IFreight Inwards was posted as Freight Outwards in the general ledger.

IIThe sales assistant pocketed the cash from a cash sale and did not ring it up on the register.

IIIA purchase of inventory on credit was recorded as a debit to the plant and equipment account and a credit to creditors.

IVA cash sale was recorded in the sales account as $237 instead of $273 but was correctly recorded in the bank account.

Select one:

a.I & IV

b.II & III

c.III only

d.IV only

e.None of the above