The following trial balance has been extracted from the books of Lweendo, a

sole trader, as at $31$ March $2024$:

After extracting the above balances, the following errors and omissions were discovered

As the trial balance totals did not agree, the difference was posted to the suspense

account. The following errors were discovered:

Discount received by Lweendo from his suppliers $K50$ was not recorded in the

supplier's account $($or payables account$).$

Lweendo had withdrawn K$280$ cash for private use which was debited to wages

account.

The total from purchases day book K$65,086$ had been posted to purchases

account as $K64,906.$

The purchase of machinery for $K7,360$ had been entered in the machinery

account as $K7,720$

Required:

$($a$)$ Prepare journal entries with appropriate narratives to correct each of the errors

and omissions in $($i$)$ to iv$)$ above $8$ marks

$($b$)$ Write up and balance off the suspense account.

$2$marks

$($c$)$ Re$-$draft the corrected trial balance, taking into account errors $5$ marks

$($d$)$ Briefly describe three $(3)$ errors that are disclosed by the trial balance $5$ marks

$($e$)$ Explain four $(4)$ types of errors which would not affect the balancing of a trial

balance.