Which of the following error can not rectified by the preparing profit and loss adjustment account?

Sales not carried forward

Sometimes, after the preparation of final accounts and the distribution of profits among the partners, certain errors or omissions in recording transactions or preparing summary statements may be discovered. These errors or omissions can include missing interest on capitals, interest on drawings, interest on partners' loans, partner's salary, partner's commission, outstanding expenses, or changes in partnership deed provisions or accounting systems with retrospective effects. To rectify the impact of these errors or omissions, necessary adjustments can be made either through the "Profit and Loss Adjustment Account" or by directly adjusting the capital accounts of the relevant partners.