The trial balance of Mazita, a trader, as at balance 31 January 2016 failed to agree. The difference was entered in a suspense account. The trial balance was then used to prepare draft final accounts that show a net profit for the year of RM53,670.

Mazita books comprise the usual books of prime entry, including a two-column cash book cash discount columns, and a single general ledger that contains all the debtors' and creditors' personal accounts.

A subsequent audit revealed the following errors and omissions:

(i)At the end of the accounting year, RM 1,500 rent expenses were omitted from the books.

(ii)Cash discount allowed to Mazlan, a debtor, of RM20 has not been entered in the cash book.

(iii)Bank charges shown in the cash book as RM430 have been entered in the bank charges

(iv)No entries had been made in the books at the end of the accounting year in respect ofa stock of stationery that costs RMIOO.

(v)A sales invoice for RM3,000 sent to Thanga has been entered in the sales day book as RM300.

(vi)The debit side of the electricity account has been over-cast by RM9.

(vii)Interest received of RM250 has been recorded in the books as interest paid.

(viii)The total of the sales returns day book has been under-cast by RM900.

(ix)A personal computer costing RM2,000 has been debited to the office expenses account erroneously. This was purchased on 1 May 2015. Office equipment is depreciated at 20% p.a on a pro-rated basis using the reducing balance method.

(x)The balance on the rent and rates account shown in the ledger as RMIO,OOO has been entered in the trial balance as RMI,OOO.

Required:

a. Prepare the journal entries necessary to correct the above errors and omissions. For each journal entry, give a short narrative cointaining the name of the type of error that has occurred.