A few errors committed in Ahhiwalias books of account are given below. State which errors would affect the Trial Balance.

A. Sales of `500 to Sadiq entered in sales journal as sales to Mushtaq

B. . Purchases of `720 from Shyam entered in the purchases journal as `700

C. . Purchases Journal is overcast by `1,000

D. . Sales returns journal is undercast by `200

E. Bank overdraft shown under debit column in the Trial Balance

F. Amount paid to Agarwal wrongly posted to the debit to Mittals account