A trail balance failed to agree because the debit side exceeds the credit side by 18,000. The difference was entered in a suspense account. Trial balance as at 31st December 2019 Details Debit () Credit () Sales 69,813 Purchases 29,279 Cash 1,130 Payables 5,435 Receivables 12,450 Investment income 3,045 Rent expenses 29,093 Sundry expenses 19,200 Plant and machinery 18,000 Drawings 2,603 Share capital 15,462 Suspense account (balancing figure) 18,000 111,755 111,755 After further inspection of the ledgers and information recently received, the following errors have been discovered: 1. Cash received from a credit customer of 600 had been correctly entered in the trade receivables ledger control account but no entry had been made in the cash book. 2. A debit balance of 750 in the sundry expense account had been incorrectly extracted on the list of balances as 7,500. 3. A credit balance of 15,900 on the investment income account had been incorrectly extracted on the list of balances as 2,212. 4. A payment of 1,200 to a credit supplier has been correctly entered in the trade payables control account but has been omitted from the cash book. 5. A receipt of 3,376 from a credit customer has correctly been posted to the trade receivables ledger control account, but has been entered in the cash book as 338. Required: Prepare the journal entries necessary to correct the above errors, show the suspense account and prepare a revised trial balance