(a) Using appropriate examples, explain THREE errors that do not affect the trial balance. (6 marks) (b) The following errors were discovered in the books of Eric Barasa for the year ended 31 December 2022: 1. A debit balance of Sh. 1,080,000 with respect to Pius Munene was omitted from the list of accounts receivable. 2. 3. 4. 5. 69 6. 7. 8. An entry of Sh.270,000 concerning returns outward was made in error in the sales book instead of the purchases returns book. The purchases day book had been undercast by Sh.2,160,000. Purchase of new equipment costing Sh.16.200.000 had been recorded in the repairs account (Depreciation on equipment is provided at the rate of 12% on cost per annum). A cheque for Sh.135,000 paid to Peter Karanja (a creditor) was correctly entered in the cash book but credited to his account. Bad debts of Sh.675,000 should have been written off, but this was not done. Goods valued at Sh. 5,400,000 were taken by Eric Barasa for his personal use and no entry had been made in the books. Sh.2,430,000 discounts received had been correctly entered in the cash book but had been posted to the wrong side of the discounts received account. Required: (i) Journal entries to correct the above errors (include appropriate narrations). (8 marks) (ii) Suspense account fully balanced indicating the amount by which the trial balance had failed to balance.