Chocolate is a confectionery shop owned by Thomas McKee. Thomas operates a manual bookkeeping system and employs a cashier and a bookkeeper. When writing up the books of account for the year ended 31 December 20X2, the following errors were discovered:
1. The sale of cakes for £128 was not recorded in the cash book or ledger.
2. Payment of £1,600 as rent was recorded as £16,000 in the cash book and ledger.
3. £500 received from a supplier for returned goods was recorded in the cash book only.
4. A payment of £16,000 for a vehicle was recorded in the cash book as a 'purchase'.
5. A payment (£750) to a supplier 'Stephen McCann' was recorded in his account but not in the cash book.
6. £70 paid for stationery was posted to the telephone account in the ledger.
7. £425 paid for advertising has not been posted in the ledger.
Required
In respect of each of the errors you are to identify:
a. Which member of the staff is responsible for the error;
b. Whether the balancing of the trial balance would have been affected;
c. The journal required to correct the error (with description)?