Ms. Nexuko prepared a trial balance as at 31 March 2021 and found it failed to agree. The shortage on the debit side of RM948 was posted to suspense account and draft final account were prepared which showed a net profit of RM54,780. Subsequent checking revealed the following errors: (i) The debit side of the wages account is understated by RM208. (ii) Discount received amounting RM189 was debited to the discount allowed. The entry for the other account was correct. The purchase of fixture and fittings for RM3,000 has been posted to the debit side of the purchase account in error. (iii) (iv) Return inwards of RM343 was correctly recorded in the customer's account but debited to the sales return account as RM434. (v) A cheque for RM587 for utilities was entered in the cash book but not posted to the ledger. The purchase account was overstated by RM120. A cash balance of RM560 was omitted from the trial balance. (vi) (vii) (viii) An amount of RM55 paid for postage stamps has been entered in the carriage outwards account in error. Required to prepare: (a) Journal entries to correct the errors. (16 marks) (b) Suspense account. (5 marks) (c) Statement of Corrected Net Profit. (4 marks)