James extracted a trial balance from his ledger for the financial year ended $30$ April $2020$ but it did not

balance. He posted the difference to a suspense account and then discovered tthe following errors:

$(1)$ A debit balance of RM$320$ on the telephone account had not been included in the trial balance

$(2)$ The discount received of RM$157$ had been debited to the discount allowed account. The correct entries had been made in the suppliers$’$ accounts.

$(3)$ A payment of RM$258$ for advertising had been entered into the bank account but the double entry had not been completed.

$(4)$ A payment of RM$453$ for electricity had correctly been entered in the bank account but had been posted as RM$435$ to the electricity account.

$(5)$ Cash sales of RM$1,532$ had been posted to the cash book but the double entry had not been made.

Required:

$($a$)$ Prepared the journal entries $($with narrations$)$ to correct each of the above entries. $(15$ marks$)$

$($b$)$ Prepared the suspense account. $(5$ marks$)$