#$1$

Yulia extracted a trial balance showing an excess of $$56$ in the debit column. This difference has been transferred to a suspense account. The following errors had been made:

$(1)$ Purchase of goods from A Malkov for $$120$ had been credited to the account of H Malkov.

$(2)$ Sale of goods to A Harkal for $$27$ had been credited to his account.

$(3)$ Sale of plant for $$190$ had been credited to sales.

$(4)$ Sale of goods to D Herman entered in day book as $$120,$ but debited to his account as $$12.$

$(5)$ Sales day book undercast by $$200.$

$(6)$ A balance for rent payable accrued as $$30$ in previous period has not been brought forward in the current period.

$(7)$ Petty cash balance, $$12,$ omitted from the trial balance.

The company does not maintain control accounts in respect of its receivables and payables ledgers.

Required:

$($a$)$ Prepare the journal entries necessary to correct errors $(1)$ to $(7)$ above.

$1$H$.$ Malkov $($AR$),$

$\backslash$table$[[$AR$],[($AR$)]]$

$2$ A$.$ Harkal $($AR$)$

$\backslash$table$[[,$Suspense a$/$c$,54],[3$ Revenue,,$190],[$Disposal$,190],[4$D Herman $($AR$),,108],[$Suspense a$/$c$,108],[5$ Suspense a$/$c$,,200],[$Revenue$,200],[6$ Suspense a$/$c$,,30],[$Rent payable,$30],[7$ Petty cash,,$12],[$Suspense a$/$c$,12]]$

$($b$)$ Write up and clear the suspense account.

Suspense a$/$c

Difference in TB $56$

$\backslash$table$[[52002,54],[6304,108],[7,12],[230,230]]$