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31.14 Which of the following errors would cause a trial balance not to balance?
1 An error in the addition in the cash book.
2 Failure to record a transaction at all.
3 Cost of a motor vehicle debited to motor expenses account. The cash entry was correctly made.
4 Goods taken by the proprietor of a business recorded by debiting purchases and crediting drawings account.
A 1only
B 1 and 2 only
C 3 and 4 only
D All four items
答案：A
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