Which one of the following errors affect the trial balance?

1
A bill receivable, received from P for Rs. 1,200 was found entered in the Bills Payable Day Book as Rs. 1,200.
2
A sum of Rs. 300 received from the estate of an insolvent debtor was found credited to his account which was already written off as bad.
3
Rs. 800 owed by a debtor was omitted to be included in the schedule of debtors.
4
More than one of the above
5
None of the above

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