The following Trial Balance was extracted from the books of T. Sinclair on December 30, 2021:

T. Sinclair

Trial Balance on December 30, 2021

Dr Cr

$ $

Capital 20,600

Drawings 4,550

Stock (January 1, 2021) 2,150

Debtors 4,380

Creditors 6,122

General Expenses 9,602

Sales 66,190

Purchases 33,205

Motor Vehicle at cost 15,000

Provision for deprecation on motor vehicle 5,500

Bank 31,620

The Trial Balance does not balance. On investigation, the following errors were discovered:

(1) A credit sale to Briggs for $68 had been omitted completely from the books.

(2) A purchase of $160 from Simmonds was entered in Simmonds' account but omitted from purchases account.

(3) A credit sale to Lee-Chin for $129 was entered in the books as $120.

(4) Drawings of$100 were recorded as $1 000.

(5) A receipt from McBeth for $1 500 being bad debts recovered was entered in the cash book but not credited to any account.

(6) An invoice of $145 from S. Harricharan was credited in error to both S. Harricharan and S. Hamilton.

Required:

(a) Record the journal entries necessary to correct each of the errors. Narrations are not required. (8 marks)

(b) Open the suspense account and enter the difference on the trial balance. Post the relevant entries and close the account. (4 marks)

(c) Redraft the corrected trial balance. (5 marks)