B Finch extracted a trial balance for the year onded 30 April. 1994 and found that it did not agxee. However, he opened a supenge account, prepared his trading and profit and 20 as account and drew up the following balance sheet: Further investigation revealed the following errorg: (1) A cheque of 160 paid to T A Athur had been entered on the correct side of the bank account but omitted from his permonal account. (2) An item of office equipment having, a book value of 350 had been gold for 280 and this amount had been credited to the sales account and debited to the bank account. (3) An item of office machinery purchased for e1450 had been written off againgt repairs. (4) The purchases day book had been underaast by 1280. (5) A sale of goods worth 6550 to M Inner had been correctly entered in the sales account but had been credited to his personal account. (6) The rent account had been overcast by 70. (7) A sale on credit of 259 to I Jones had been entered on the correct sides of the sales account and Jones's personal account as E95. You ate requixed to: (a) Ahow Jouno su susense account eliminating the balance (b) write up thi (C) prepare a statement showing the correct net profit: (O) prepare a new balance sheet aftex correcting the items above