Rod's trial balance at 30 September 2013 failed to agree. REQUIRED Rod later discovered the following errors: 1 the sales journal had been over added by $279; 2 the total of the discount allowed column in the cash book, $123, had been credited to the discount received account; 3 a payment to B Kaur, $105, had been correctly entered in the bank account but posted to the creditor's account as $150.

1. (a)Name two types of errors not shown by a trial balance. 1 2[2]
2. (b)Complete the following table showing the effect and amount each of the above errors would have on B Kaur's profit for the year if left uncorrected. The first item has been completed as an example. Overstated Understated No effect Amount $ 1 ✓ 279 2 3[4]
3. (c)Write up the journal entries to correct these errors. Narratives are not required. Journal Debit $ Credit $[7]