Please help me to answer suspense accounts and errors.

Please put a separate account just for suspense too

thank you

QUESTION 2: 1 2 Jason is responsible for preparing his business's accounting records. He has discovered some errors in this year's accounts. REQUIRED: (a) Stale two types of error which do not affect the agreement of the totals of a trial balance [2] Additional information: When Jason prepared a trial balance on 30 September 2020 the totals did not agree. The total of debit entries was greater than the total of credit entries by 1,140. A Suspense account was opened for the difference. Subsequently the following errors were found. 1 The total of the sales returns journal was undercast by 90. 2 The owner had withdrawn inventory valued at cost, 870. The only entry made was to debit the drawings account. 3 The total of the discount received column in the cash book, 180, had been debited to the discounts allowed account. There were no other errors. REQUIRED: (6) Prepare entries in the general journal to correct these errors. Narratives are not required. [5] (2) Prepare the suspense account. [4] Additional information: The business's draft profit for the year ended 30 September 2020 was 68,440 before taking account of the errors. REQUIRED: (d) Calculate the corrected profit for the year ended 30 September 2020. [4] [15 Marks]