Mikaela purchases goods from Steve. On 1 March 2019 Mikaela owed Steve $900. Mikaela provided the following information for the month of March 2019. March 5 Received an invoice from Steve, $730 9 Received a refund by cheque from Steve, $80, for overpayment made in February 18 Sent a cheque to Steve for the balance owing on 1 March after taking 2% discount 23 Received a credit note from Steve, $45 Mikaela extracted the following balances from her ledger on 31 March 2019. She was aware that there were a number of errors in the ledger. $ Revenue 9900 Purchases 5500 Inventory 1750 Sales returns 150 Carriage inwards 600 Trade receivables 1750 Discount received 200 Purchases returns 150 Trade payables 1300 Non-current assets (book value) 4000 Bank overdraft 1150 6% bank loan 1500 Capital 4750 Drawings 2500 General expenses 3300

1. (a)Prepare the account of Steve in the books of Mikaela for the month of March. Balance the account and bring down the balance on 1 April 2019.[5]
2. (b)Name the book of prime (original) entry in which Mikaela would record the following transactions. Date Details Book of prime (original) entry March 5 Received an invoice from Steve, $730 9 Received a refund by cheque from Steve, $80, for overpayment made in February 18 Sent a cheque to Steve for the balance owing on 1 March after taking 2% discount 23 Received a credit note from Steve, $45[4]
3. (c)Name the subdivision of Mikaela's ledger that would contain the account of Steve.[1]
4. (d)Prepare the trial balance at 31 March 2019, including a suitable balancing entry.[6]
5. (e)State why some errors will affect the balancing of a trial balance and other errors will not affect the balancing of a trial balance.[2]
6. (f)Name two types of errors which will not affect the balancing of a trial balance. 1 2.....[2]