Cory Moree trial balance failed to agree because the credic is exceeded the debit side by

$$1680.$ A suspense account was opened into which therence was entered. The

auditors subsequently discovered the following errors and omissions.

A$.$ An amount paid of $$984,$ for equipment repairs, has be credited to the bank account

and credited to the equipment repairs account.

B$.$ The credit balance on the discount received account had be incorrectly recorded in

the account as $$254.$ The correct balance should have been $$542.$

C$.$ Cory Moree paid Beth Marks, a creditor, $$500$ and deducted $$45$ as discount for

prompt payment. Beth Marks disallowed this disc. mo

D$.$ Rent received of $$560$ had been credited in error to the commissions received

account.

E$.$ Lee Shaw, a debtor has been declared bankrupt and is unable to pay off the $$834,$

which he owes to Cory. This debt is to be written off.

Required:

A$.$ Make appropriate journal entries to rectify the errors and account for the items

which has yet to be recorded.

B$.$ Draft the Suspense Account after the errors have ieen corrected showing the

original balance.