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Which error would affect the balancing of a trial balance? 

1 ) 

A payment for rent of $\$ 250$ had been debited in the bank account. It had been entered correctly in the rent account.

2 ) 

A purchase invoice for $\$ 259$ was entered in the purchases journal as $\$ 295$.  

3 ) 

A sales invoice for $\$ 180$ was lost before it could be entered in the sales journal. 

4 ) 

A sales return of $\$ 500$ was debited in the customer’s account and credited to the purchases returns account.  

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