On preparing a Trial Balance as at April 30, 2019 there was a difference; the debit side totaled $200,000 while the credit totaled $200,160. An investigation was carried out and the following errors were found:

(a) A payment of $4,400 made to JPS for electricity had been debited to the electricity expenses account as $4,040.

(b) The sales journal had been overstated by $700

(c) The purchases journal had been understated by $900

(d) Computer purchased for $2,000 had debited to the purchases account.

(e) Return Outwards Journal was understated by $1800.

Required:

(a) Prepare journal entries required to correct the above errors.

(b) Create a Suspense Account.

(c) Describe each type of the error identified in the scenario.