Which TWO of the following errors would cause the total of the debit column and the total of the credit column

of a trial balance not to agree?

(1) A transposition error was made when entering a sales invoice into the sales day book

(2) A cheque received from a customer was credited to cash and correctly recognised in receivables

(3) A purchase of non-current assets was omitted from the accounting records

(4) Rent received was included in the trial balance as a debit balance

A 1 and 2

B 1 and 3

C 2 and 3

D 2 and 4