Which of the following errors is NOT an example of clerical error?
1
Amount received from customer Mr. Shyam is wrongly debited to his account.
2
Sales of Rs. 5,200 are recorded in sales book but not posted to the customer’s ledger account.
3
The amount spent on the inauguration ceremony of a new factory building is debited to Factory Building A/c.
4
Purchases of Rs. 8700 are not entered in the purchases book.