(a) Explain FOUR types of errors that do NOT affect the agreement of a Trial Balance. (8 marks) (b) The Trial Balance of Obiora Enterprises failed to agree. The accountant placed the difference of N4,680 in a Suspense Account. Upon investigation, the following errors were discovered: (i) A sale of goods worth N3,200 to Mr. Emeka was correctly entered in the Sales Account but posted to Mr. Emeka's account as N2,300. (ii) The purchase of office equipment costing N15,000 was debited to the Purchases Account instead of the Equipment Account. (iii) Discount Received of N750 was entered on the debit side of the Discount Received Account and credited to the Creditor's Account. (iv) Rent paid of N2,400 was entered in the Cash Book but no entry was made in the Rent Account. (v) A credit sale of N1,890 to Miss Bello was completely omitted from the books. Required: (i) Prepare the necessary Journal entries to correct each of the errors above. (Narratives are required.) (10 marks) (ii) Prepare the Suspense Account showing how the difference is cleared. (2 marks)