1a. A corrected version of Nova Bernard's trial balance dated 31 March 2016 based on the above information, but with an ar suspense account. 1b. The following errors were found in the accounting system after a corrected version of the trial balance above was ? The total of the sales day book for December 2016 had been overstated by $120. In January 2016 some new office equipment had been purchased for $360, this had been debited to the purchases accour A payment by cheque to a creditor $216, had been entered in the book as $261. A credit notes for $37 sent to a customer had been overlooked The owner had withdrawn a cheque for $80 for private use in October 2016 ; both the bank and drawing account had been amount. Required: A. Prepare Journal entries to correct each of these errors. B. The suspense accounts. (Start with the amount in the corrected trial balance given in answers to additional information 1 above, and include any entries arising from the correction of the errors). 1a. A corrected version of Nova Bernard's trial balance dated 31 March 2016 based on the above information, but with an ar suspense account. 1b. The following errors were found in the accounting system after a corrected version of the trial balance above was ? The total of the sales day book for December 2016 had been overstated by $120. In January 2016 some new office equipment had been purchased for $360, this had been debited to the purchases accour A payment by cheque to a creditor $216, had been entered in the book as $261. A credit notes for $37 sent to a customer had been overlooked The owner had withdrawn a cheque for $80 for private use in October 2016 ; both the bank and drawing account had been amount. Required: A. Prepare Journal entries to correct each of these errors. B. The suspense accounts. (Start with the amount in the corrected trial balance given in answers to additional information 1 above, and include any entries arising from the correction of the errors)