The first column in Table 8-5 lists transaction amounts that have been summed to obtain a batch total. Assume that all data in the first column are correct. Columns a through d contain batch totals computed from the same amounts after these transaction amounts were processed in a subsequent processing step. One processing error occurred during each of the four cases.

Required For each case, you are to do the following:

a. Compute the difference between the batch total obtained after processing and the correct batch total shown in the first column.

b. Explain specifically how this difference is helpful in discovering the processing error.

c. Identify the processing error.

Transaction amounts a b $ 3,630.62 1,484.86 $ 3,630.62 $ 3,630.62 $3,630.62 $ 3,630.62 1,484.86 1,484.86 1,484.86 2,164.67 2,164.67 2,164.67 2,164.67 1,484.86 2,164.67 946.43 946.43 946.43 946.43 946.43 2,626.28 -2,626.28 2,626.28 2,626.28 2,626.28 969.97 969.97 969.97 969.97 969.97 2,772.42 2,772.42 2,772.42 3,772.42 2,772.42 934.25 934.25 934.25 934.25 934.25 1,620.94 1,620.94 1,620.94 1,620.94 1,620.94 4,566.86 4,566.86 4,656.86 4,566.86 4,566.86 1,249.32 1,249.32 1,249.32 1,249.32 1,249.32 1,070.27 1,070.27 1,070.27 1,070.27 1,070.27 2,668.51 2,668.51 2,668.51 2,668.51 2,668.51 1,762.62 1,762.62 1,762.62 1,762.62 873.26 873.26 873.26 873.26 873.26 $29,341.28 $24,088.72 $29,431.28 $30,341.28 $27,578.66