Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

Exercise 10

During the current month, the following errors occurred in recording transactions in the purchases journal or in posting from it:
a. An invoice for $1,875 of supplies from Kelly Co. was recorded as having been received from Kelley Co., another supplier.
b. A credit of $420 to Blackstone Company was posted as $240 in the subsidiary ledger.
c. An invoice for equipment of $4,800 was recorded
as $4,000.
d. The Accounts Payable column of the purchases journal was overstated by $3,600.
How will each error come to the bookkeeper's attention, other than by chance discovery