33.7A Gail Dawson is the owner of a retail business. She has employed an inexperienced book- keeper to maintain her accounting records. (a) On 31 March 20X9, the end of the business's accounting year, the bookkeeper extracted the following trial balance from the business's records: Trial Balance at 31 March 20X9 Dr Cr E Fixed assets at cost 18,300 Provision for depreciation of fixed assets, 1 April 20X8 2,800 Stocks 1 April 20X8 3,700 31 March 20X9 2,960 Trade debtors 1,825 Trade creditors 864 Balance at bank (overdrawn) 382 Capital 26,860 Drawings 7,740 Sales 26,080 Purchases 18,327 Running expenses 6,904 Provision for doubtful debts 90 Suspense 16,888 f66,860 $66,860(b) Required: 1 A corrected version of Gail Dawson's trial balance dated 31 March 20x9 based on the above information, but with an amended figure for the suspense account. The following errors were found in the accounting system after a corrected version of the trial balance above was prepared. (i) The total of the sales day book for December 20X8 had been overstated by 120. (ii) In January ZDXQ some new office equipment had been purchased for 360; this had been debited to the purchases account. (iii) A payment by cheque to a creditor, 216, had been entered in the books as 261. (iv) A credit note for 37 sent to a customer had been overlooked. (v) The owner had withdrawn a cheque for 80 for private use in October 20KB; both the bank and drawings account had been credited with this amount. Required: In the books of Gail Dawson 2 Journal entries to correct each of these errors. (Note: narratives are NOT required.) 3 The suspense account. (Start with the amount in the corrected trial balance given in answer to Required 1 above, and include any entries arising from the correction of the errors.) 4 An explanation of the term 'error of commission'. (Give an example of such an error to illus- trate your answer.)