After extracting a trial balance, Ralph has discovered the following errors in his double entry system

1. Rent £200 had been entered in the rates account
2. The wages account had been undercast by £400.
3. Payment made to Tom £146 entered in the cash book but not in Tom’s account
4. Payment for insurance £273 debited in the cash book and credited to insurance account.

Required

journal entries to correct the errors

a suspense account after the errors have been corrected.

State which side of the trial balance was larger before the discovery of the errors