Please answer the questions 18.13, 26.1 and 26.2 with your detailed explanations, it's much appreciated!

8.13 On 1 October 20X6, N Co had 400,000 25c ordinary shares in issue. On 1 January 20X7 there was a rights issue of one for five at $1.50. The entry in the share premium account was omitted in error and as a result the trial balance at 30 September 207 did not agree. What balance would have been entered in the suspense account when it was opened? $400,000DEBIT$400,000CREDIT$100,000DEBIT$100,000CREDIT 6.1 A business has compiled the following information for the year ended 31 October 20X2: Opening inventory Purchases Closing Inventory $ 386,200 989,000 422,700 The gross profit as a percentage of sales is always 40%. Based on these figures, what is the sales revenue for the year? $952,500 $1,333,500 $1,587,500$1,524,000 .2 Which of the following calculations could produce an acceptable figure for a trader's profit for a period if no accounting records had been kept? Closing net assets plus drawings minus capital introduced minus opening net assets Closing net assets minus drawings plus capital introduced minus opening net assets Closing net assets minus drawings minus capital introduced minus opening net assets Closing net assets plus drawings plus capital introduced minus opening net assets