Catherine prepared a trial balance on 30 April 2019. The trial balance did not agree. She opened a suspense account. On inspection of the books she found the following errors. 1 Motor vehicle expenses, $500, had been debited to the bank account and credited to the motor vehicle expenses account. 2 Wages, $800, had been debited in the rent payable account. 3 A return of goods to a supplier, Ahmed, $595, had been incorrectly recorded in the purchases returns journal as $295. 4 The discount received total in the cash book, $68, had not been entered in the discount received account. 5 A cash sale, $125, had been entered in the sales account as $215. REQUIRED

1. (a)Prepare journal entries to correct the errors 1 – 5. Narratives are not required.[10]
2. (b)Name the type of error in 1 – 3. 1 2 3[3]
3. (c)Prepare the suspense account after the correction of errors 1 – 5. Show the original difference recorded in the trial balance.[3]
4. (d)Complete the table by placing a tick (✔) to show whether each of the following transactions is revenue expenditure, a revenue receipt, capital expenditure or a capital receipt. The first item has been completed as an example. revenue expenditure revenue receipt capital expenditure capital receipt purchased fuel for motor vehicle ✔ paid for delivery of new motor vehicle charged customers for hire of motor vehicle banked proceeds from sale of an old motor vehicle for scrap paid insurance for motor vehicle[4]