a) Explain the main types of errors that both affect and do not affect trial balance from balancing. (10 marks) b) Prepare the corrected trial balance for Texas Instruments Traders as at December 31, 2025.

Question 3 [30 Marks] Texas Instruments Traders prepared the following trial balance as at December 31, 2024: Account Debit (R) Credit (R) Bank 72 000 Capital 100 000 Sales 77 600 Purchases 84 000 Rent Expense 14 400 Accounts Receivable 48 000 Accounts Payable 60 000 Utilities Expense 9 600 Additional information: Upon review, the following errors and omissions were identified. 1. A credit sale of R 24 000 was mistakenly recorded as a cash sale. 2. Inventory returned by a customer worth R7 200 was not recorded in the books. 3. Rent for December R3 600 was paid in cash but omitted from the trial balance. 4. A purchase of R12 000 made on credit was recorded in the purchase account but not in accounts payable. 5. A cash payment of R6 000 to accounts payable was not recorded. 6. A sales transaction of R9 600 was posted twice in the sales account. Required. a) Explain the main types of errors that both affect and do not affect trial balance from balancing (10 marks) b) Prepare the corrected trial balance for Texas Instruments Traders as at December 31, 2025. (20 marks)