Mantap Trading's trial balance as at 31 December 2018 failed to agree. The debit side exceeds the credit side by EMS 018. This has been entered into a suspense account. The following errors were subsequently found: (i) The sales account contains a balance of RM4 000 but this has been entered to the trial balance as RM400. (ii) Rent of RMIOO has been credited in the cash book and also credited in the rent account in error. (iii) Car repairs of RM46 in the cash book have been debited to motor expenses as RM64 in error. (iv) The debit side of the cash book was overcasted by RM2,000 (v) Goods purchased by cheque for RM400 have been credited in cash book but not entered in the purchases account. (vi) A machinery which was purchased on 1 January 2018 and costs RM20 000 has been debited to Perkasa Trading account and credited to Machinery account. Machinery is depreciated at 15% on cost per year. Required: (a) Prepare journal entries to correct the errors. (14 marks) (b) Prepare the suspense account