Razia's financial year ends on 30 September. The totals of the trial balance on 30 September 2020 did not agree. The totals were debit $10450 and credit $10250. A suspense account was opened. The following errors were later discovered. 1 The total of the sales returns journal had been overcast by $300. 2 Cash sales, $820, had not been recorded in the books of account. 3 A purchase invoice, $190, had been credited to the account of P Hill instead of D Hill. 4 A cheque payment, $240, for motor repairs had been correctly entered in the cash book but had been posted to the debit of motor repairs account as $420. 5 Rent received, $310, had been debited to the rent payable account. 6 Staff wages, $250, had been posted to Razia's drawings account. 7 A cheque paid, $900, to Kamil, a credit supplier, had been entered correctly in the cash book but had not been posted to Kamil's account. REQUIRED