On 31 July 2018 Esther's trial balance did not balance. The difference of $32,164 was debited to a suspense account. She identified the following errors. 1. The purchase of machinery on credit, $13,200, from Hugh had been entered on debit side of Hugh's account as $12,300 and credited to the machinery account as $13,200. 2. Additional capital of $12,000 had been entered in the Sales account 3. Rent income of $ 5,300 had been credited to the bank account and debited to the rent expenditure account 4. A refund for light and heat of $90 had been entered correctly in the cash book. No other entries had been made. (a) Prepare journal entries to correct the four errors. Narratives are required. (b) Prepare the suspense account