a$)$ During your first class in Introduction to Financial Accounting $($IFA$),$ your Lecturer, Mr Lawrence Manyudza indicated to you that there are various prime books of accounts. A classmate of yours who missed the class has requested you to explain the uses of any four $(4)$ main books of prime entry. $(8$ marks$)$

b$)$ The following are extracts from the cash book and the bank statement of Botho Hospitality Unlimited.

Cash book $($bank columns only$)$

BWP BWP

$1$ Jan Balance $60018$ Jan D Anderson $145$

$13$ Jan Umberto $22428$ Jan R Patrick $72$

$13$ Jan L Bond $18630$ Jan Parveen $109$

Bank statement

Debit $($BWP$)$ Credit $($BWP$)$ Balance $($BWP$)$

$1$ Jan Balance $635$

$3$ Jan H Turner $35600$

$13$ Jan Umberto $224824$

$23$ Jan D Anderson $145679$

$31$ Jan Standing order $30649$

You are required to:

i$)$ Write the cash book up to date, and state the new balance as on $31$ January $(6$ marks$)$

ii$)$ Draw up a bank reconciliation statement as on $31$ January. $(6$ marks$)$

C$)$ On $31$ December $2022$ a trial balance was extracted from the ledgers of Katlego Hospitalities and the total of the debit side was found to be P$770$ less than the total of the credit side. A suspense account was opened to record the difference. Later, the following errors were discovered:

$1)$ A cheque for P$1,500$ paid to Bond had been correctly entered in the cash book but not in Bond$$s account or the control account.

$2)$ The purchases account had been undercast by P$200.$

$3)$ A cheque received for P$930$ from Tshepiso had been correctly entered in the cash book but had not been entered in Tshepiso$$s account.

Required

i$)$ Record the journal entries required to clear the difference on the suspense account, including explanatory narrative. $(6$ marks$)$

ii$)$ Prepare the suspense account to confirm that the suspense account difference has been rectified.

$(4$ marks$)$

$[$Total: $30$ marks$]$