Mosi is a trader. The totals of his trial balance at 30 April 2022 did not agree and the difference was placed in a suspense account. Mosi later discovered the following errors. 1 Commission received, $96, had been debited to the discount received account. The entry to the bank account was correctly made. 2 The total of the sales journal for April 2022, $1258, was transferred to the sales account as $2185. 3 A cheque payment for motor expenses, $77, had been omitted from the book-keeping records. 4 A payment by electronic transfer, $135, was recorded as a payment in the petty cash book. 5 An invoice received from Tracey, $160, was credited to the account for Stacey. Mosi's original draft profit, before correcting the errors, was $39 970.

1. (a)Prepare the journal entries to correct errors 1–5. Narratives are not required.[11]
2. (b)Prepare the suspense account. Include the original difference on the trial balance as a balancing figure.[4]
3. (c)Calculate Mosi's corrected profit for the year ended 30 April 2022.[5]