Which of the following errors will NOT affect the trial balance?
1
Amount paid to a supplier Rs. 12,000 is wrongly credited to the supplier’s account
2
Discount offered on cash sales Rs. 500 recorded in the cash book but not posted to the ledger
3
Purchases of Rs. 4,500 not entered in the purchases book
4
Amount of cash sales Rs. 349 wrongly posted to the ledger as Rs. 394