Refer to the exhibit.
The trial balance of Monchu Partnership, as at 30 June 2006, has a suspense account.
Subsequent investigations revealed that:
(1) A payment of $352 to Mr. Tan was posted as $325.
(2) A remittance of $450 received from Arumugam was credited to Armits accounts.
(3) Salaries of $12000 have not been posted from the cash book.
Monchu suggested the following adjustments:
The appropriate journal entries are:
- (a), (c) and (e) only
- (b), (d) and (f) only
- (b) and (f) only
- (b), (e) and (f) only