(a)[6]
Prepare the suspense account, beginning with the balance created by the trial-balance difference. Balance or total the account as appropriate.
(b)[2]
Identify the error types for Error 2 and Error 4.
(c)[7]
Complete the table by putting a tick (✓) in the appropriate column to show how correcting each error affects the profit for the year.
(d)[5]
Advise Razia whether she ought to sell on cash terms only. Support your answer with two advantages and two disadvantages of selling on cash terms only.