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Which of these errors is easiest to find and correct? Crediting Sales Revenue instead of Account Receivable for a payment Failure to record a transaction

Which of these errors is easiest to find and correct? Crediting Sales Revenue instead of Account Receivable for a payment Failure to record a transaction Incorrect estimation of bad debts expense Common Stock has a balance listed in the debit column of the trial balance Incorrect computation of the Interest Expense accrual

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