The trial balance of Vivien for $30$ June $2020$ did not agree, and the difference was posted to a Suspense Account.

The following errors were subsequently discovered:

$($i$)$ A payment of RM$1,144$ in cash by Fatt Lee, a debtor, had been posted to the account of Lee Fatt.

$($ii$)$ A credit notes for RM$234$ from Ali had been posted to the account of Ali as RM$23.$

$($iii$)$ Discounts allowed of RM$123$ had been posted to the credit of discounts received.

$($iv$)$ Goods totalling RM$4,567$ had been purchased and had been correctly entered in the purchases daybook but had not been posted to the purchase's ledger control account.

$($v$)$ No entries were made in the books for goods originally sent to Wong on a sale or return basis. These goods have now been sold and the value to be invoiced is $RM4,321.$

$($vi$)$ A new car porch had been built at the house of Vivien. The cost of the car porch was RM$6,789$ and this had been charged to the 'factory building' account.

$($vii$)$ The purchases daybook had been under$-$cast by RM$1,000.$ The sales daybook had been under$-$cast by the same amount.

$($viii$)$ An invoice from Kasim for RM$2,250$ had been entered in the purchases daybook as RM$2,520.$

Required:

a$.$ Identify the types of error which have occurred in items $($i$)$ to $($viii$)$ above.

b$.$ Prepare the adjusting journal entries for $30$ June $2020,$ with narratives, to correct items $($iii$),(v),($vi$)$ and $($viii$).$

c$.$ Prepare the suspense account, showing clearly the original difference on the account.