Harry has extracted a trial balance from his books of account at 30 April 2014. The totals do not agree. He has posted the difference to a suspense account. Harry has found the following errors:

a. The revenue account was undercast by $400.

b. A payment for rent of $1250 had been correctly entered in the cash book but had not been posted to the rent account.

c. Trade receivables account should have included an amount of $75 that had been written off as an irrecoverable debt.

Required

Complete the suspense account correcting the above errors. Balance the suspense account.

Transcribed Image Text:

Suspense account Dr ($) Cr ($) Trial balance difference 775