d in unt. sted You are required to prepare the following: (a) Suspense account. (b) Adjusted trial balance. kas hin me following trial balance was taken from the books of Kuah Manis. I in Kuah Manis Trial Balance as at 31 December 2015 een at 23,536 Capital Drawings 58,500 25,230 Bank overdraft Accounts receivable 103,552 Fixtures and fittings 7,200 Cash 2,508 20,670 Accounts payable 347,228 Sales Returns inwards 7,314 Discount allowed 4,256 Inventory 9,612 Purchases 216,300 From the trial balance, the following errors were identified and the difference between debit and credit was posted in the suspense account. (i) A payment of RM1,890 was made to a creditor and it was only credited in the cash account. (ii) A cheque from a customer for RM1,128 was received and was correctly entered in the cash book, but posted as RM1,080 in the customer's account. (iii) A purchase of fittings worth RM2,442 was included in the purchases account. (iv) Total discount allowed of RM2,520 was credited in both the discount allowed and accounts payable account. (v) The sales day book was correctly totalled as RM4,050, but carried forward as RM4,590. You are required to prepare the following: (a) General journal to correct the errors. (b) Suspense account. (c) Adjusted trial balance. 111