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请教大神F3suspense 几题有点麻烦

BD Ltd trial balance as at Jan failed to agree as the credit side of the trial balance was £740 greater than the debit side. A suspense account was opened for the difference.
The following errors were discovered
1. the interest received account had been overcast by £50
2.commission received of £380 had been entered in the commissions received account as £360
3.the purchase of a new motor van for £9600 (including VAT)was entered in the motor expenses account. The VAT was recorded correctly