The trial balance of Abrafi as at 31st December, 2021 failed to agree with a difference of GH 201,000. Further investigations revealed the following errors: (1) The total sales daybook had been overstated by GH100,000. (2) Discount received of GH45,000 had been posted to the debit of the discount allowed account. (3) The purchase daybook has been understated by GH160,000 (4) Wages of GH31,000 paid in the month of December had not been posted from the cashbook. (5) Purchases of a new Motor Vehicle amounting to GH60,000 had been debited to the purchases account. (6) Credit purchases of stocks from Emmanuel for GH30,000 has been credited to Emmanuellas account. You are required to i) Pass journal entries to correct each of the errors discovered ii) prepare a suspense account Question 2 Shine Your Eye Plc. is issuing 10,000 shares on the following terms: