5. The Trial Balance of Atia Industries was extracted on 31/12/20X1. A difference of GH1.65 (Cr.) was disclosed. A scrutiny of the records showed the following: (i) (ii) (!!!) A sales invoice of GH8,500 correctly recorded in the sales ledger had been entered in the sales day book as GH7,925; A purchase invoice for GH1,500 posted to the purchases ledger, had been recorded in the sales day book; The purchases day book has been overcast by GH1,720; (iv) The discount columns in the cash book had been interchanged when posting to the nominal ledger, these are discount allowed GH2,520 and discount received (v) GH3,170; Returns of goods worth GH215 to a supplier had been posted to the credit side of his account even though it was correctly entered in the returns outwards book; (vi) A folio in the cash payments book has been carried forward as GH6,375: Correct amount should have been GH6,735; (vii) A cheque for GH530 received from a debtor had been entered in the cash book as a payment; (viii) A trade discount of GH700 on goods purchased has been recorded as part of the purchase price. The correct amount has been paid to the supplier. You are required to pass journal entries to correct the errors and post to the suspense account. (SSSCE)