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| Q’s trial balance failed to agree and a suspense account was opened for the difference. Q does not keep receivablesand payables control accounts. The following errors were found in Q’s accounting records: (1) In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capitalaccount as $330,000 (2) Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plantasset account (3) The petty cash book balance of $500 had been omitted from the trial balance (4) A cheque for $78,400 paid for the purchase of a motor car was debited to the motor vehicles account as$87,400. Which of the errors will require an entry to the suspense account to correct them? A.1, 2 and 4 only B.1, 2, 3 and 4 C.1 and 4 only D.2 and 3 only |
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