(b) The trial balance of Buumba Ltd has an excess of debit balances over credit balances of K24, 995. A suspense account has been opened to balance the trial balance. The following transactions were later discovered: (i) Interest paid of K5,000 and Interest received of K8,000 have both been entered on the wrong side of the trial balance. 1 I (ii) The receivable control account balance of K224,387 had been included in the trial balance as K242,387 (iii) Sales of K2,000 had been omitted from the sales records (i.e. from the sales day book). (iv) Purchase of raw material of K4,005 was entered in the purchase account as K4,500. (iv) The balance on the current account of K12,500 for the Proprietor's wife had been omitted from the trial balance. This item when corrected will clear the suspense account. Required: State and explain three (3) errors that will not affect the balancing of a trial balance and open a suspense account and correct the above transactions in it. (6marks)