Which of the following errors would cause a trial balance not to balance?
1   An error in the addition in the cash book.
2   Failure to record a transaction at all.
3   Cost of a motor vehicle debited to motor expenses account. The cash entry was correctly made.
4   Goods taken by the proprietor of a business recorded by debiting purchases and crediting drawings      account.
A   1 only
B   1 and 2 only
C   3 and 4 only
D   All four items

A