A trial balance failed to agree because the credit side exceeds the debit side by $2,347. A suspense account has been opened into which the difference is entered. Subsequently the following errors were identified: The credit side of the bank account has been overcast by $1,200. A sales invoice for $2,000 had been posted on the wrong side of the receivables account. Office equipment was traded in for some new equipment. The trade-in value of $300 has been correctly entered in the Equipment - cost a/c but the other side of the entry was omitted. Rent received of $100 has been debited in the cash book but also debited in error to the rental income account. Car repairs of $74 shown in the cash book had been debited to the motor expenses account as $47. A cheque payment of computer repairs for $1,020 has been entered as $102 on both accounts. The purchases account contains a balance of $1,800 but this has been entered in the trial balance as $180. Required: Prepare the journal entries needed to correct the above errors and show the entries in the suspense account. (20 marks)