Grimault, a sole trader, has extracted the following list of balances as at 30 June 2022 from his accounts prior to the preparation of the annual accounts and statement of financial position.
TRIAL BALNCE AS AT 30TH JUNE, 2022
	DR	CR
	$	$
Fixtures and fittings	7500
Motor Vehicles	6000
Inventories	18000
Trade Receivables	10800
Bank	2550
Trades Payables		10350
Sales		198000
Purchases	118800
Administrative Expenses	17700
Sales and distribution expenses	50250
Drawings	14550
Capital		45000
Suspense	7200
	253350	253350

The following errors have been discovered:

1) Goods costing $900 withdrawn by Grimault for his own use have not been recorded in the

accounts. This should be treated as a reduction in figure for purchases

2) A purchase of fixtures and Fittings on the 1^st April, 2022 costing $6,750 by cheque was recorded

only in the Bank Account.

3) A credit sale of $7,500 in May 2022 was included correctly in the posting to the sales account ,

Recorded a $7050 in the receivables account.

Required:

1) Prepare journal entries for the errors discovered

2) Prepare a new balance showing the corrected accounts