Question 2 Jerry Kerr, the owner of a craft shop, had a trial balance prepared as at September 30, 2011, but it did not balance. The total of the credit balances exceeded the total of the debit balances by $6 210. On investigations the following errors were discovered: i. Jerry withdrew $650 cash for his personal use and the capital account was debited. ii. The total of the return inwards journal of $3 580 had been posted incorrectly to the return inwards account as $5 380. iii. A debt of $560 owed by D. Grant was written off as bad, but no entry was made in the accounts of D. Grant. iv. A cash discount of $970 given by Things Jamaica, a supplier, was recorded by debiting the discount received and crediting the account of Things Jamaica. V. The payment of $2 535 by cheque for wages was credited in the wages account, but correctly entered in the cash book. vi. Alicia Currie, a debtor, returned goods valued at $1 750 to the firm. The transaction was correctly recorded in the accounts of Currie but the return outwards account was credited with the amount. REQUIRED: a. Explain using examples, three (3) errors that do not affect the trial balance from balancing (3 marks) b. Show the journal entries to correct the errors (15 marks) C. Write up the Suspense account and clear the balance (7 marks)