The Trial balance of Dick as at 31st December 2014 did not balance. The difference of $5,400 has been credited to a suspense account. The following errors were subsequently discovered: The sales day book is undercast by S3,000 Purchases received from Dawan amounting to $1147 was omitted from the books. Motor repairs of S585 have been charged to the Motor Vehicles account Credit sales of S675 made to J. Arien have been debited to the account of J Aram A payment of $425 in respect of electricity has been debited to the electricity account as $575. A check for $2250 received from Tara a debtor has been correctly entered in the Cash book but no entry has been made in Tara's Account. Show the journal entries, including narratives to correct the above errors Write up the Suspense Account after the corrections