Kelechi & Sons recorded a purchase of office equipment costing ₦360,000 by debiting the Repairs and Maintenance Expense Account instead of the Office Equipment Account. The bookkeeper also omitted to record a cash sale of ₦85,000 entirely. Which of the following statements CORRECTLY describes the effect of these two errors on the trial balance?

The first error is an error of commission — the debit entry was posted to the wrong account (Repairs instead of Equipment), but the double-entry principle is preserved, so the trial balance still agrees. The second error is an error of complete omission — both the debit (Cash) and the credit (Sales) are missing, so the trial balance still agrees. Neither error affects the agreement of the trial balance.