Jaya is a trader. Her financial year ends on 31 July. The totals of her trial balance at 31 July 2025 did not agree. REQUIRED Jaya later discovered the following five errors: 1 No entry had been made for distribution costs of $320 paid by bank transfer. 2 Closing inventory had been recorded as $12200 instead of $12900. 3 Purchases returns of $95 had been correctly entered in the credit supplier's account but had been debited to the sales returns account. 4 A cheque for $225 received from ABC wholesalers, a credit customer, had been correctly entered in the cash book, but no other entry had been made. 5 Property maintenance costs of $1220 had been incorrectly charged to the land and buildings account.