4. Saeed is a Sole trader. Following is an extract from the trial balance for the year ending 31st December 2021. a) Prepare the Balance sheet of Tom as at 31st December 2021 5. The trial balance drawn up from the books of a business on 31st Dec 2021 did not balance, the debit total being MVR 18,755 and credit total MVR 19,076. A suspense account was opened and the difference entered in debit side of suspense account. Subsequently, the following errors were discovered: - a) A cheque for MVR 74 received from Salma had been entered in Salma account and Bank account as MVR 47 b) The purchase account had been undercast by MVR 240 c) Goods sold to Afeef MVR 390 had been entered correctly in the sales account but entered as MVR 309 in Afeef's account d) The owner had taken Cash MVR 500 for own use during the year. No entry had been made in the books e) Goods sold to Mazin amounting to MVR 600 is posted to Zamin;s account. Required:- a. Write up the journal entries to correct the above errors b. Prepare a suspense account