In extracting a trial balance as at May 31, 2017, the debit side totaled $110,850 while the

credit totaled $120,500.An investigation revealed the following errors were found:

(a)Goods sold on credit to Sharon Reid for $5,500 was completely left out.

(b)A purchase of goods from J. Lyn for $32,800 was correctly recorded in the customer's

account but was posted to the Purchases A/c as $38,200.

(c)Total sales for the period had been overstated by $7,000.

(d)Telephone expense paid by cash $6,250 was not recorded in the Telephone A/c.

(e)The balance on the Electricity A/c of $1,800 was not brought down in the account

for the current period.

(f)Motor van purchased for $ 25,000 had been debited to the Computer Account.

(i)What is the name of the error in (a),(b),(f)

(ii)Write the Journal entries required to correct all the above errors.

(iii)Draw up the Suspense Account, showing the relevant entries.