The following four errors were made by the accountant for Sunrise Services whenrecording transactions during the month of October.(a) A $300 payment was received from a client and recorded in the ledger as adebit to Accounts Receivable and a credit to Cash.(b) A payment was made by Sunrise Services on an account payable in theamount of $100. It was recorded as a debit to Accounts Payable for $10and a credit to Cash for $10.(c) Equipment was purchased for $500 on credit. It was recorded as a debit toEquipment for $500 and a debit to Accounts Payable for $500.(d) The owner invested an additional $1000 cash into the company. The trans-action was recorded as a debit to Cash for $1000 and a credit to Capital for $100. Which of the following errors would be found in a balance sheet