Kia is a trader. The totals of the trial balance prepared on 30 April 2021 did not agree and the difference was placed in a suspense account. Kia later discovered the errors shown in the table in part (a).

1. (a)Complete the following table to show the entries required to correct each error. The first one has been completed as an example. Error Entries required to correct the error Debit Credit Account $ Account $ Cash drawings, $200, had been omitted from the drawings account. Drawings 200 Suspense 200 A petty cash book payment, $31, to Abel, a supplier, had been recorded in the column for office expenses. Sales returns, $105, had been correctly entered in the customer's account but had been credited to the purchases returns account. A payment for motor expenses, $72, had been recorded in the motor expenses account as $172. A purchase invoice, $102, from Abel, had been debited to Abel's account and credited to the purchases account.[9]
2. (b)Prepare the suspense account. Include the original difference on the trial balance, as a balancing figure.[5]
3. (c)The account for Abel in Kia's books showed that Kia owed him $327 before the errors were corrected. Calculate the correct amount which Kia owed Abel at 30 April 2021.[3]
4. (d)State three reasons why Kia did not record this as a non-current asset.[3]