Final answer:
The easiest error to find and correct is the Accumulated Depreciation balance in the debit column of a trial balance, because it clearly deviates from normal accounting practices and can be quickly identified when reviewing the trial balance.
Step-by-step explanation:
The student is asking about the ease of identifying and correcting different types of errors in accounting. The options given involve errors related to sales revenue, accumulated depreciation, and the computation of account balances. The easiest error to identify and correct is typically going to be b. the Accumulated Depreciation balance in the debit column of a trial balance. Why? Because the trial balance provides a clear indication that sums should be equal between the debit and credit columns. Since Accumulated Depreciation is a contra-asset account, it should normally have a credit balance, not a debit balance. Therefore, if it appears in the debit column, this stands out as an obvious error and can be corrected by ensuring the balance is listed correctly. Error a. crediting Sales Revenue instead of Accounts Receivable for a payment is more difficult to spot since it would not typically create a discrepancy in the trial balance. Similarly, errors in the c. incorrect computation of the Notes Payable account balance may not be immediately noticeable without a detailed review of the account and its related transactions.