The following summary list of balances was extracted from the books of Deeana Trading as at $31$ March $2020$ :

$\backslash$table$[[,$RM$],[$Sales$,120,000],[$Inventory$,20,000],[$Purchases$,75,200],[$Bank overdraft,$5,800],[$Expenses$,59,300],[$Trade receivables,$30,000],[$Drawings$,4,800],[$Capital$,100,000],[$Equipment$,60,000],[$Trade payables,$24,200]]$

After the trial balance had been prepared, it was discovered that the following errors had been made in the books:

Sales of RM$700$ had been entered in the cash book but not posted to the ledger

Electricity bill for March $2020$ amounted to RM$400$ had been omitted totally from the books.

Required:

a$.$ Prepare Deeana Trading's trial balance as at $31$ March $2020($before the correction of errors$).$

b$.$ Prepare the journal entries to correct the errors that was discovered after the preparation of trial balance.

c$.$ What would be the effect of the correction of errors on the net profit of Deanna Trading?