A Trial Balance has an excess of debits over credits of £14,000 and a Suspense account has been opened to make it balance. It is later discovered that:

(a) The discounts allowed balance of £3,000 and the discount received balance of £7,000 have been entered on the wrong side of the Trial Balance.

(b) The Trade payables control account balance of £233,786 has been included in the Trial Balance as £237,386.

(c) An invoice of £500 had been omitted from the Sales Day Book.

(d) The balance on the current account with the senior partner’s wife had been omitted from the Trial Balance.

Required:

(a) Set out how you would make the necessary corrections and

(b) show the Suspense account, assuming that the corrections eliminated the balance placed in it.