Ryan Hinds has prepared the following trial balance at the end of December 2001: Capital 53,780 Purchases 9,000 Sales 18,400 Return Inwards 100 Return Outwards 250 Depreciation for the year 890 Wages 4,300 Discounts Allowed 450 Discounts Received 270 Debtors 1,250 Creditors 2,750 Premises 45,000 Fixtures & Fittings 8,900 Bank Overdraft 1,200 Cash 150 Carriage Inwards 370 Opening Stock 2,500 Carriage Outwards 140 Sundry Expenses 1,420 Prov. for Bad Debts 420 75,770 75,770 Prior to the preparation of the trial balance Hinds received a draft to tour with the West Indies Cricket Team (evidently his excitement resulted in a few accounting errors). Suspect of apparent errors, an audit was carried out, and the following errors located: A page of the purchases day book was undercast by $3,000 b. A total in the sales day book was carried forward as $1,000 instead of $1,600 The sale of some old fixtures for cash for $300 has been credited to sales a. Return inwards of $100 have been posted to the return outwards account Required: Rewrite the trial balance, entering the difference if any to a suspense account ii. Prepare journal entries to correct the errors located Write up the suspense account