The totals on Maura's trial balance at 30 November 2013 failed to agree. The debit column totalled $230 161; the credit column totalled $189521. The difference was entered in a suspense account. On further examination of the books of account, the following errors were found: 1 Motoring expenses $1700 had been entered in the vehicles account. 2 The total of the sales journal for July $16320 had been posted to the debit side of the purchases account. 3 The total of rent received $4000 for the year had been entered as a debit entry in the rent payable account. 4 Maura had withdrawn goods for her own use $4700 during the year. These goods had been entered on the debit side of the purchases account. Required Prepare: a journal entries to correct the errors b a suspense account