Which of the following is an error of commission?

1
Amount of Rs. 7,700 received from a customer, Ms. Neeta, credited to another customer, Ms. Tina’s A/c 
2
Purchase of new chairs and desks for office use for Rs. 40,000 recorded in purchases book 
3
Amount spent on repairing the compound wall Rs. 12,000 debited to Buildings A/c
4
Sales of Rs. 500 not entered in sales book

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