4. A trial balance was extracted from the books of Rose Limited on 31" December 2010 and it was found that the credit side exceeded the debit side by sh 77. On 28 February 2011 all errors from the previous year were found. i) A cheque of sh 150 paid to L. Kent had been correctly entered in the cash book but had not been entered in L. Kent account. ii) The purchases account had been under cast by sh 20 A cheque of sh 93 received from A. Hadija had been correctly entered in the cash book but had not been entered in A. Hadija account. Required: Write up and rule off the suspense account to correct the errors above (7 marks) 5. Explain the effect of the following items on the capital. (4 marks) i) Profitsii) Additional investments ill) Loss iv)Drawings 6. From the following trial balance of Bones Wholesalers draw a Trading, profit and loss account for the year ended 30 September 200. (8 marks) Dr (sh) Cr (sh) Stock 1/10/2001 23,680 Carriage outwards 2,000 Carriage inwards 3.100 Returns inwards 2,050 Returns outwards 3,220 Purchases 118,740 Sales 186,000 Salaries and wages 38,620 Rent 3,040 Insurance 780 Motor expenses 6,640 Office expenses 2,160 Lighting expenses 1,660 General expenses 3,140 Premises 50,000 Motor vehicles 18,000 Fixtures and fittings 3,500 Debtors 38,960 Creditors 17,310 Cash at bank 4,820 Drawings 12,000 Capital 126.360 332.890 332.890 Additional information: closing stock was valued at sh 29,460