please answer! I have 5 min left it will probably be easy for you buy make a clear explanation when answering it case study question

Case 3 - Omar, a student in accounting, comes to you, his teacher, with the following difficulty. After a great deal of time and effort, Omar has failed to balance the post-closing trial balance and has become quite frustrated. "Everything was going fine," he says, "My balance sheet balanced. My income statement agreed. I just can't figure it out." Omar's balance sheet, income statement, and post-closing trial balance are given below. $ 1301 7 406 385 19.462 $28 554 BALANCE SHEET Assets Bank Accounts Receivable Supplies Equipment Tot Assets Lubates Bank Loan Accounts Payable Toulabilities Owner' Equity Bering Behance Net Lon $ 876 Drawings 15 000 Decrease in Equity Ending Balance Tots Labiend Owner's Equity $12000 5726 517 726 $26 704 15 876 TO 828 $28 554 INCOME STATEMENT 531 462 Revenue Expenses Alle Divery $ 3902 3764 12 000 672 12 000 We Ni Los 3238 SO POST CLOSING TRIAL BALANCE Bank 301 Accot Recewable 7406 Super 38$ E 19.462 Bank Loan 12000 Ax Payo $726 Endi capital 2590 2858 16 306 1. How can you tell quickly which figure or figures on the post-closing trial balance are probably incorrect? 2. Which figure or figures are wrong in the trial balance? 3. Explain what error or errors Omar has made during the accounting process to cause this error