1. On 31st July 2020, the trial balance of Zachary did not agree. He credited the difference of Sh.165,000 to a newly opened suspense account. During the month of August 2020, he detected the following errors:

1. The returns outwards book had been under cast by Sh.100,000.
2. A credit purchase of Sh.671,000 had been posted to the debit side of a creditors account had, however, been correctly debited.
3. Wages for the installation of machinery amounting to sh.250,000 had been debited to wages account.
4. A credit sale of Sh.1400,000 to a customer had been credited to her account as sh.440,000.
5. While carrying forward the total of purchases day book from one page to the next, the amount was written as sh. 13,458,900 instead of sh.14,385,900.
6. The sales day book total of 500,000 on one of the pages was never posted to the relevant ledger accounts

Required:

1. Journal entries (with narrations) to correct the above errors. (6 Marks)
2. Suspense account showing the rectification of the above errors (4 Marks)

(Total: 15 marks)