Correction of errors — practice question

Mosi trades goods. His trial balance totals at 30 April 2022 failed to match, so the difference was entered in a suspense account. Later, Mosi found these errors. 1 Commission received, $96$, had been posted to discount received account. The bank account entry was correct. 2 The total from the sales journal for April 2022, $1258$, was transferred into sales account as $2185$. 3 A cheque payment for motor expenses, $77$, had not been entered in the accounting records. 4 A payment by electronic transfer, $135$, was shown as a payment in the petty cash book. 5 An invoice received from Tracey, $160$, was entered in Stacey's account.