22.The utilities expense had been understated RM20. Which of the following journal is suitable to correct the error.

• Debit suspense account RM 20, credit utilities expense account RM20
• Debit utilities expense account RM 20, credit suspense account RM20
• Debit utilities expense account RM 20, credit cash account RM20
• Debit suspense account RM 20, credit cash account RM20

23.If the accounts clerk post the account to the same side, this is called as ____________

• Error of commission
• Error of original entry
• Posting error
• Error of ommission