Eshe is a trader. She has prepared a trial balance at 31 March 2023. The totals did not agree and the difference was placed in a suspense account. Eshe later discovered the errors shown in the following table. Eshe's capital at 1 April 2022 was $31000. Her draft profit for the year ended 31 March 2023 before correction of the errors was $15600.

1. (a)Complete the table to show the entries required to correct each error. The first one has been completed as an example. Error A payment for rent, $300, had been debited to the insurance account. Credit sales to Raymond of $105 had been debited to the sales account and credited to Raymond's account. Eshe's total drawings from the bank for her own use, $9500, had been debited to the cash account. A purchases invoice from Danika for $137 had been recorded in her account and in the purchases journal as $173. Returns inwards, $44, had not been recorded in the returns inwards account. The motor expenses account had been overcast by $100.[10]
2. (b)Prepare the suspense account. Include the balancing figure as the original difference on the trial balance.[3]
3. (c)Calculate Eshe's capital at 31 March 2023 after the errors have been corrected.[7]