2. The trial balance of Green Pastures retail store failed to balance and the difference was put in a suspense account. Subsequently the draft financial statements were prepared for audit and the final account reported net profit of GH 204,216. The following errors came up when the final audit was conducted by the external auditors: a) A credit purchase of GH 164 from Adom Wholesalers recorded in the purchases journal was not posted. b) An interest on loan of GH 1,000 paid in the cash book was posted to the loan account. c) The balance of the petty cash book was erroneously shown as GH 50 instead of GH 500. d) Accrued electricity of GH 492 for the month of December was not taken into account. e) The total of the credit sales was understated by GH10,276. f) Sales of GH 128 to Trust Stores in the sales day book were posted as GH328. g) The personnel doing the total stock valuation on 31st December overstated stock values of GH $2,200. h) Total credit purchases of GH 41,358 in the purchases journal was posted as GH 14,358.