(b) Your bookkeeper handed you a trial balance which included on the debit side an item Suspense Account, K9 741' He stated that this was the difference between 1 the two sides of the trial balance which he could not trace. On investigation you find that the difference is caused by the following errors: a) The Sales Journal has been overcast by K10 000. b) The Returns Outwards for November, amounting to K3 058, have been posted to personal accounts only. c) A cheque for K7 032 received from Bright Brothers, has been posted to their Sales Ledger Account as K7 320. d) A dividend of K136 received from a trustee has not been posted to the Sales Ledger Account. The full amount of the debt (K1 900) has been written off as bad during the year. e) A cheque for K1 324 paid to a supplier has been posted to his credit in the Sales Ledger. Required: Open a Suspense Account to show entries which are necessary to correct the above errors. (12 marks)