The trial balance of Papa Kwame Ltd has an excess of credit over debit of GH12,500. A suspense account has been opened to balance the accounts. The following transactions were later discovered: i) Interest paid of GH5,000 and Interest received of GH8,000 have both been entered on the wrong side of the trial balance. ii) The receivable control account balance of GH224,387 had been included in the trial balance as GH242,387 iii) Sales of GH2,000 had been omitted from the sales records (i.e from the sales day book). iv) Purchase of raw material of GH4,005 was entered in the purchase account as GH4,500. v) The balance on the current account with the Proprietors wife had been omitted from the trial balance. This item when corrected will clear the suspense account. Open a suspense account and correct the above transaction in it.