Concept:This is an error of complete reversal of entries because the debit and credit positions are swapped.
Explanation:Cash paid to Jake is
N2,500.
The correct entry should be: Debit Jake's account and Credit Cash account.
However, the entry made was: Credit Jake's account and Debit Cash account.
So each account received the opposite side of the intended entry.
Since the amounts on both sides are equal, the trial balance still balances.
Therefore, this is not an error of principle, commission, or original entry.
Answer:C. Complete reversal of entries.