Natanya Murray operates a Nursery in her district and has been having difficulties preparing her accounts for the year-end financial statements. The Trial Balance did not balance as the debits have exceeded the credits by $1780. A Suspense Account was open for the difference. The following errors were found after closer inspection: i. The Purchases Day Book had been overcast by $1100 ii. $2350 received from the sale of old furniture had been entered in the Sales Account. iii. A cheque of $1950 from T. Cruise was accidentally credited to T. Crane's account. iv. A private purchase of $2400 had been included in the business purchases. v. Bank charges of $1220 entered in the Cash Book have not been posted to the Bank Charges Account vi. A sale of goods to S. Black for $2300 was correctly entered in the Sales Day Book but entered in the personal account as $4200. Required: A. Explain FOUR (4) types of errors that will cause the Trial Balance totals not to balance. (2 marks) B. Write up the Suspense Account to clear the difference. (3 marks) C. Show the journal entries necessary to correct the errors (narrations not required). (9 marks) D. The net profit previously calculated for the year was $29 500. Show your calculations of the corrected net profit. (6 marks) (Total 20 marks)