State the features of these transactions: (i) Commission paid Rs.250/- was posted twice to Commission account. (ii) Rs.5,000/- representing goods sold to A, was posted to the credit to commission received account. (iii) Sold machine for Rs.8000/-, was credited to Sales account.

  The debit side of the trial balance will be in excess by Rs.250/-

  The debit side of the trial balance will be in excess by Rs.13,250/-

  Involves an error of principle

  Involves an error of commission