a. Identify the errors in the following transactions and state if they would affect the agreement of the trial balance totals

- Purchase of consumable posted to purchases account

b. An invoice amount incorrectly posted to purchases day book

c. Returns outwards posted to the personal account only

d. The totals sales ₦120,000 was recorded as ₦102,000

e. Payment of cheque to Ige entered on the receipt side of the cash book and credited to Ige's account