The Refining Department of SweetBeet, Inc. had 77 comma 000 tons of sugar to account for in July. Of the 77 comma 000 tons, 42 comma 000 tons were completed and transferred to the Boiling Department, and the remaining 35 comma 000 tons were 60% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weightedminusaverage method is used. Calculate the total equivalent units of production for direct materials.

Tiana daniels enterprise’s trial balance as at december 31, 2016 did not balance. on february 15, 2017 the following errors were detected: errorsi. water rates had been undercast by $2, 000.  ii. a cheque paid to yvonne walch of $2, 680 had been posted to the credit side of her account.  iii. discount received total of $1, 260 had been posted to the debit side of the discount allowed account as $1, 620.  iv. rent paid in the amount of $24, 000 had been posted to the credit of the rent received account.  v. wayne returned goods valuing $1, 680 to daniels enterprise but had been completely omitted from the books.    required: 1. prepare the journal entries to correct the errors.  (narrations required)                    14.5 marks  2.    prepare the suspense account showing clearly the original trial balance error.          8 marks