D- Errors can be classified into those that do and those that do not affect the trial balance. Errors that do not affect the trial balance means that it still balances. Errors that affect the trial balance result in a discrepancy that prevents it balancing. List five errors of each type. (5 marks) E- Sun Company and Moon Company are identical in all respects except that most of Sun company costs are variable, and most of Moon company costs are fixed. In case sales increase (for both companies), which of the two companies will tend to realize the greatest increase in its net income? Why? (5 marks)