33.3A You have extracted a trial balance and drawn up accounts for the year ended 31 December 20X7. There was a shortage of 78 on the credit side of the trial balance, a suspense account being opened for that amount. During 20x8 the following errors made in 20X7 were found: (i) E125 received from sales of old office equipment has been entered in the sales account. (ii) Purchases day book had been overcast by 10. 397 Part4Adjustments for financial statements (iii) A private purchase of 140 had been included in the business purchases. (iv) Bank charges 22 entered in the cash book have not been posted to the bank charges account. (v) A sale of goods to K Lamb 230 was correctly entered in the sales book but entered in the personal account as 320