In each of the following questions the difference in Trial Balance has been placed in a Suspense account. If the only error is subsequently detected to be the one identified below, the correcting journal entry should require:

(a) An invoice for £16,500 from Ken Bros, for goods purchased for sale, was not posted to Ken Bros’ account

(w) Debit Purchases account and credit Ken Bros with £16,500

(x) Debit Purchases account and credit Ken Bros with £33,000

(y) Debit Ken Bros and credit Suspense account with £16,500

(z) Debit Suspense account and credit Ken Bros with £16,500

(b) £12,500 received from customer Sally Peter was posted to the debit of her account

(w) Debit Suspense account and credit Cash account with £12,500

(x) Debit Suspense account and credit Sally Peter’s account with £12,500

(y) Debit Sally Peter’s account and credit Cash account with £12,500

(z) Debit Suspense account and credit Sally Peter’s account with £25,000

(c) Cash Book balance of £132,600 has been carried forward from one folio to the next as £123,600

(w) Journal entry: Debit Cash account and credit Suspense account with £123,600

(x) Journal entry: Debit Cash account and credit Suspense account with £9,000

(y) Journal entry: Debit Suspense account and credit Cash account with £9,000

(z) No journal entry: Debit Cash account and credit Suspense account with £9,000

(d) Prepaid rent of £12,000 has been brought down as a credit balance in the Rent account

(w) Debit Rent account with £24,000

(x) Debit Suspense account and credit Rent account with £24,000

(y) Debit Rent account and credit Suspense account with £12,000

(z) Debit Rent account and credit Suspense account with £24,000

(e) A sale of £4,200 to David Smith was recorded in the Sales Journal as £2,400 and posted to Derrik Smith as £240

(w) Debit Derrik and credit David £4,200

(x) Debit David £4,200, credit Sales £1,800, credit Derrik £240 and credit Suspense £2,160

(y) Debit Sales £2,400, debit David £2,160, credit Suspense £2,160 and credit Sales £1,800

(z) Debit David £2,400, debit Suspense £2,160, credit Sales £2,400 and credit Derrik £240

(f) A credit note for £640 issued to a customer Alex Bell has been recorded in the Return Inwards Journal as £460 and posted to the debit of Alex Bell’s account

(w) Debit Return inwards £180, debit Suspense £460 and credit Alex Bell £640

(x) Debit Suspense £920, debit Return inwards £180 and credit Alex Bell £1,100

(y) Debit Return inwards £640, debit Suspense £460 and credit Alex Bell £1,100

(z) Debit Suspense £920, debit Return inwards £180, credit Alex Bell £1,100

(g) A cheque for £4,650 drawn in the name of Phil Sawyer, a supplier, has been recorded in the Cash Book as £465, but not posted to Phil’s account

(w) Debit Phil Sawyer £4,650 to Suspense account £4,650

(x) Debit Phil Sawyer £465, credit Suspense £465 (£4,185 will be posted from the Cash Book)

(y) Debit Phil Sawyer £4,650, credit Cash Book £4,185, credit Suspense account £465

(z) Debit Phil Sawyer £4,650, debit Suspense account £465 and credit Cash Book £5,115