Which of the following do not affect trial balance agreement?

(i) Sales £105 to A Henry entered in P Henry’s account

(ii) Cheque payment of £134 for Motor expenses entered only in Cash Book

(iii) Purchases £440 from C Browne entered in both accounts as £404

(iv) Wages account added up incorrectly, being totalled £10 too much.

(A) (i) and (iv)

(B) (i) and (iii)

(C) (ii) and (iii)

(D) (iii) and (iv).