When preparing the trial balance, the bookkeeper of Chapman Ltddiscovered it disagreed by

£2,254, the credit side exceeding the debit side. She posted thisdifference to the suspense account and

then investigated the situation. On investigating the accountingrecords, she discovered the following:

1. A cheque for £64 for heating was entered in the cash book butnot posted to the ledger.

2. The debit side of the wages account was overcast by £56.

3. There was a debit in the rates account of £396 which should havebeen £1,836.

4. The purchase of equipment for £6,000 has been posted to thedebit side of the purchases account.

5. A cheque received from A. McConville for £160 has been creditedto A. McMahon’s account.

6. An amount of £34 paid for postage has been entered in thecarriage outwards account.