Asia is a trader. She prepared her trial balance at 31 August 2023. The credit side totalled $273 more than the debit side. Asia placed the difference in a suspense account. Asia later discovered the following errors. 1 A credit purchase, $112, from Jacques, had been entered twice in the purchases journal. 2 The wages account had been overcast by $300. 3 Cash received, $75, from Savanah, a trade receivable, had only been entered in the cash book. 4 The total of the sales returns journal for August 2023 of $198, had been credited to both the sales returns account and the purchases returns account. 5 A payment to Sophie, $93, had been recorded as $39 in Sophie's account.