$33\mathrm{.}3$A You have extracted a trial balance and drawn up accounts for the year ended $31$ December $2014.$ There was a shortage of $78$ on the credit side of the trial balance, a suspense account being opened for that amount.

During $2015$ the following errors made in $2014$ were found:

$($i$)125$ received from sales of old office equipment has been entered in the sales account.

$($ii$)$ Purchases day book had been overcast by $10.$

$($iii$)$ A private purchase of $140$ had been included in the business purchases.

$($iv$)$ Bank charges $22$ entered in the cash book have not been posted to the bank charges account.

$($v$)$ A sale of goods to K$.$ Lamb $230$ was correctly entered in the sales book but entered in the personal account as $320.$

Required:

$($a$)$ Show the requisite journal entries to correct the errors.

$($b$)$ Write up the suspense account showing the correction of the errors.

$($c$)$ The net profit originally calculated for $2014$ was $28,400.$ Show your calculation of the correct figure.