$4.$ A trial balance was extracted from the books of Phax Mohutsiwa. It was found that the

debit side exceeded the credit side by P$40.$ The following errors were later discovered.

i$)$ Purchases were overcast by P$20.$

ii$)$An amount paid to L Lesego was debited to the control account as P$98$ instead of P$89.$

iii$)$ Sales were undercast by P$11$

Required:

Enter the above information in the suspense account and balance it off. $(5$ marks$)$