Errors Causing Trial Balance Imbalance Steps: - Identify errors affecting only one side of the trial balance, creating a $27,000 discrepancy. - Error 1: Credit to sales instead of creditor overstates credits by$27,000 (one-sided error). - Error 2: Omission of debit to purchases understates debits by $27,000 (one-sided error). - Error 4: Credit to purchases instead of debit understates debits by$27,000 (one-sided error); error 3 is a compensating transfer, balancing both sides. - Combine errors: 2 and 4 each cause $27,000 debit shortage, but question asks for errors leading to$27,000 difference total. Why D is correct: - Errors 2 and 4 each omit or reverse a $27,000 debit, creating a net$27,000 debit shortage per the trial balance rule that one-sided errors unbalance totals. Why the others are wrong: - A: Error 1 overstates credits ($27,000), error 2 understates debits ($27,000), netting $54,000 difference. - B: Both errors 1 and 4 affect credits or debits unevenly, netting$54,000 imbalance. - C: Error 2 understates debits ($27,000), but error 3 is self-correcting (cash to bank transfer balances both …