If the only accounting error is each of those stated below, identify the amount of the Trial Balance difference which will be placed in a Suspense account:

(a) A folio in the Purchases Journal was added as £34,680 instead of £36,480

(b) £4,200 paid to solicitors for conveyancing a property has been written off as legal expenses instead of being added to the cost of the property

(c) £2,400, being the prepaid portion of insurance, was brought forward from the previous year as a credit balance in the nominal account

(d) £218,400 paid to a supplier has been posted to the supplier’s account as £214,800

(e) A sale of £13,600 was recorded in the Sales Journal as £3,600 and posted to Guy Bernard, the customer, as £6,300

(f) The recovery of staff loan, on pay-sheet, at £300 per month for nine months in the year has not been accounted for

(g) The year-end Trial Balance records the balance of £116,200 in the Sales returns account as a credit balance

Transcribed Image Text:

x Dr 3,640 y Cr 1,800 z Dr 1,800