The financial year of a sports club ends on 31 December. Members' subscriptions received during 2017 were as follows. GHC for the year ended 31 December 2016 30 for the year ended 31 December 2017 2500 for the year ending 31 December 2018 25 How much will be shown for subscriptions in the receipts and payments account for the year ended 31 December 2017? A. GHC 2475 B. GHC 2575 OC. GHC 2525 D. GHC 2550 When the trial balance extracted from the books of Keman Enterprises at the year-end failed to balance, the difference was placed in a Suspense account. Identify the amount that would have been placed in suspense as a result of each of the following errors; A folio in the Purchases Journal has been under-cast by GH 1,800 A. Dr 3,640 B. Cr 1,800 C. Dr 1,800 D. Dr. 1,500