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Which TWO of the following errors would cause the total of the debit column and the total of the credit column of a trial balance not to agree？
1.A transposition error was made when entering a sales invoice into the sales day book
2.A cheque received from a customer was credited to cash and correctly recognised in receivables
3.A purchase of non-current assets was omitted from the accounting records
4.Rent received was included in the trial balance as a debit balance
A.1 and 2
B.1 and 3
C.2 and 3
D.2 and 4
