Answer:
The transposition error, that occurs when transferring debit side of journal entry to the ledger balance.
Explanation:
Transposition error is an error in which the letters of a number are exchanged, that is for example the correct value = 25,968 but it is entered as 2,9568 there 9 and 5 are reversed that is there places are changed, in this case there will be a difference in debit and credit balance in trial balance.
Because this only amount is not recorded correctly. The amount recorded as against debit or credit of this particular amount is recorded correctly and thus, trial balance will not match.
This will be clearly identifiable.
Correct statement is
Statement 2
