The trial balance of Mr$.$ Haif Mouth as at June $30,2Fr-w$ was balaneed Eysthe inclusion of the following debit items.

Suspense account e$68$;$818.$ Subsequent investigation revealed the following:

Discount allowed in march $2018$ of $$164,000$ had been posted to the credit of discount rec$$ved$"$

high

Rent of e $28,900$ paid in January was posted as $289,000$ to the rent account

Drawing's of $\text{'}$c$200,000$ by the proprietor have been debited to sales account

In posting, the cash book $$88,850$ paid to a Suppliers was credited to his account

$C120,300$ received from Obinim was debited to his account.

Purchase of machinery $d126,300$ by the proprietor have been debited to sales account.

e$125,000$ received from KB Dauda has been credited to KK Dauda's account

A payment of $$31,909$ for electricity has been credited to lighting cooling accounts.

You are required to make General Journal entries to correct tifc errors and post to the suspense accounts