QUESTION $2[30$ MARKS$]$

Mander has prepared his trial balance as at $31$ January $2023$ and has found that the debit

side total amounts to $$72,860$ and the credit side total amounts to $$72,400.$ Further

investigations reveal the following errors:

A cheque of $$696$ received from Jill had been recorded as $$669$ in the books

Furniture and equipment purchased at $$8000$ cash had been debited to the

purchases account

A cheque of $$125$ paid to Sheila had been recorded on the wrong side of both

accounts

Commission received $$210$ by cheque had been completely omitted from the

books

Goods worth $$70$ taken by Mander for his own use had been recorded only in the

drawings account

A standing order payment for insurance $$240$ had been recorded on the wrong

side of the bank account

Sundry expenses account was undercast by $$100$

Goods costing $$350$ bought from Jenny had been credited to the account of Jessy

The sales day book was overcast by $$200$

A sale to Zenith had been correctly entered in the sales account as $$230$ but was

wrongly posted to Zenith's account as $$320$

An item of $$120$ had been debited twice in the stationery account

You are required to prepare:

$($a$)$ Journal entries $($no narratives$)$ to correct the errors

$($b$)$ A Suspense account