You have extracted a trial balance for the year ended $31$ December $2023.$ There was a shortage of $$1134$ on the debit side of the trial balance. A suspense account was opened for the difference. During $2024$ the following errors made in $2023$ were located:

$1.$Sales journal was overcast by $$350.$

$2.$Discount allowed were undercast by $$100.$

$3.$Fixtures, bought for $$850$ had been entered in cash book but not in the fixtures account.

$4.$A credit purchase of $$166$ had been entered in the purchase journal only,but not in the creditor$$s account $.$

$5.$The cheque payment of $$490$ to a creditor had been debited to the debtors account in error..

$(1)$Make correcting entries and open a suspense account.$($p$6)$

$(2)$Explain the role and differences of between control and suspense account.$($p$5)$ Critically evaluate them in supporting effective financial management in the organization.$($D$4)$

$(3)$Evaluate the different types of control accounts in the context of double entry bookkeeping system$($M$4)$