(a)[9]
Fill in the table below to show the entries needed to correct each error. The first row has already been done for you as an example.
(b)[5]
Draw up the suspense account, using the original trial balance difference as the balancing figure.
(c)[3]
The Abel account in Kia’s books showed that Kia owed him $327$ before the errors were adjusted. Calculate the correct amount which Kia owed Abel at 30 April 2021.
(d)[3]
State three reasons why Kia chose not to treat this as a non-current asset.