The totals of the debit and the credit columns of the trial balance which was prepared for amy's business as at 31.12.20xxx did not tally. The difference was posted to a suspense account and the following errors were identified later. 01. Machine repair expense of $ 20 000 has been debited to the machine account. 02. The total of the purchase account has been overstated by $5 000. 03. Payments of electricity bill of $ 7 000 has been debited as $. 700 in the electricity changes bill account. 04. Payment of telephone charges of $. 8 000 has been recorded as $. 10 000 in the telephone charges account and interest income received $. 16 000 has been credited in the interest income account as $. 18 000. 05. Withdrawal of goods by the owner for his personal use has been debited twice in the drawings account. 06. A credit sale of goods for $ 25 000 has been completely omitted from the books. 07. Additional capital of $ 60 000 invested by the owner has been debited to the cash account and credited to the sales account. 08. Travelling expenses of $ 250 in the petty cash book (total of the travelling expense column) has not been entered in the travelling expense account. - correct the errors - suspense account