The following trial balance is a trial balance which has been incorrectly drawn up:

Trial Balance for the period 31 January 2020 of XYZ Ltd
	Dr$	Cr$ $
Capital 1 January 2020	7,845
Drawings	19,500
Inventory 1 January 2020		8,410
Trade Debtor		34,517
Furniture and Fittings	2,400
Cash in hand	836
Trade creditors		6,890
Sales		127,510
Returns inwards		2,438
Discount received	1,419
Business Expense	3,204
Purchases	72,100
	107,304	179,765

In addition to the mistakes evident above, the following errors were also discovered:

1. A payment of $315 made to a creditor had not been posted from the cash book into the purchase ledger.
2. A cheque for $188 received from a customer had been correctly entered in the cash book but posted to the customers account as $180.
3. A purchase of fittings $407 had been included in the purchase account.
4. A total of the discounts allowed column in the cash book of $42 had not been posted into the general ledger.
5. A page of the sales day book was correctly totalled as $675 but forward as $765.

REQUIRED:

5. Prepare the Journal Entries for XYZ ltd
6. The Suspense account
7. Show the trial balance as it would appear after all the errors had been corrected. Show all your workings