The trial balance prepared as at 31st of December 2015 by Kisauni'sbusiness did not balance. That trial balance is given below.

Kisauni's Business
Trial Balance as at 31st December 2015
Cash account	56,000.00
Telephone charges account	5,000.00
Sales Account		300,000.00
Purchases account	150,000.00
Capital account		400,000.00
Land and building account	500,000.00
Bank loan account		200,000.00
Drawings account	34,000.00
Furniture and equipment account	130,000.00
Interest income account	10,000.00
Suspense account	15,000.00
	900,000.00	900,000.00

The following accounting errors have been identified,

• The balance of the electricity bill account of TZS. 16 000 has not been extractedto the trial balance.
• The balance of the interest income account of TZS. 10 000 has been entered inthe debit column of the trial balance.
• Repayment of bank loan of TZS. 30 000 has been recorded only in the cash book.
• The balance of the purchases account of TZS. 130 000 has been entered in thetrial balance as TZS. 150 000 in error.
• The drawings account has been balanced erroneously as TZS. 34 000, instead ofthe correct value of TZS. 43 000.