Paper 1 October/November 2012 Accounting (9706/11) A Level

At the end of a financial period, the trial balance of a business did not agree and a suspense account was opened.
The following was then discovered.
1 A cheque for $\$ 7800$ was correctly entered in the customer’s account but had been debited in the bank account as $\$ 7000$.
2 A credit purchase of $\$ 2500$ had been omitted from the books of account.
3 Discounts received of $\$ 9600$ had been entered on the…