The difference in a Trial Balance was placed in a Suspense account and subsequently, upon correction of the following errors, the Suspense account balance was fully cleared:

(a) £380, the weekly total of the Discount column on the payment side of the Cash Book, has been posted to the debit of Discount allowed account

(b) £12,450 offset by contra was incorrectly debited to the Trade receivables control account and credited to the Trade payables control account

(c) A supplier’s credit note for £4,800 has not been posted

(d) Bank charges amounting to £24 have not been accounted for The balance placed in suspense would have been:

Transcribed Image Text:

a £4,040 Dr b £4,420 Dr c C £5,180 Cr d £5,560 Cr