Tracy is preparing her business' draft financial statements. From a review of manual journal entries, she discovers that: (1) A cash sale of $126 was recognised correctly in the bank but as $162 in sales in the general ledger (ignore sales tax) (2) She coded a supplier invoice for the purchase of a motor vehicle incorrectly to maintenance expenses What type of errors has Tracy made? Errors of transposition and principle Errors of omission and commission Errors of principle and commission Errors of transposition and commission