When the Trial Balance extracted from the books of Kevin Enterprises at the year-end failed to balance, the difference was placed in a Suspense account. Identify the amount that would have been placed in suspense as a result of each of the following errors:

(a) A folio in the Purchases Journal has been undercast by £1,800

(b) £4,200 paid for conveyancing has been written off instead of capitalising

(c) £2,400 prepaid insurance has been brought forward from the previous year as a credit balance

(d) £218,400 paid to a supplier was posted to the supplier as £214,800

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

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

Transcribed Image Text:

X Dr 3,640 Y Cr 1,800 Z Dr 1,800