Shopeek is a company that produce and selling books. However, this company does not used fully computerised system to produce the accounting book. As at 31 December 2019 , the trial balance totals were: Debit RM1,796,100 and Credit RM1,852,817. Nevertheless, he proceeded to prepare draft financial statements, inserting the difference as a balancing figure in the statement of financial position. The differences are put under suspense account. He then opened a suspense account for the difference and began to check through the accounting records to find the difference. He found the following errors and omissions: 1. RM8,980 - the total of the sales returns book for September 2019 , had been credited to the purchases returns account. 2. RM9,600 paid for an item of plant purchased on 1 April 2019 had been debited to plant repairs account. The company depreciates its plant at 20% per annum on a straightline basis, with proportional depreciation in the year of purchase. 3. The cash discount totals for the month of September 2019 had not been posted to the general ledger accounts. The figures were: Discount allowed RM836 Discount received RM919. For discounts allowed, it was not anticipated that these customers would take advantage of these cash discounts when the invoices were first issued. 4. RM580 rent prepaid at 31 December 2018 had not been brought down as an opening balance. 5. The balance of RM38,260 on the utility expense account had been omitted from the trial balance. 6. A vehicle held as a non-current asset had been sold during the year for RM4,800. The proceeds of sale were entered in the cash book but had been credited to the sales account in the general ledger. The original cost of the vehicle is RM12,000, and the accumulated depreciation to date RM8,000, were included in the vehicles account and the accumulated depreciation account. The company depreciates vehicles at 25% per annum on a straight-line basis with proportionate depreciation in the year of purchase but none in the year of sale. REQUIRED: a) Based on above transactions, explain what kind of errors involved in every transaction. b) Open a suspense account for the difference between the trial balance totals. Prepare the journal entries necessary to correct the errors and eliminate the balance on the suspense account