Pepper Department store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments: ExpenseBasis for allocation Amount
RentSquare feet of floor space $29,000
AdvertisingAmount of dollar sales $35,000
AdministrativeNumber of employees $50,000

The following information is available for its three operating (sales) departments:

Department Square Feet Dollar Sales Number of employees
A 3,000 $230,000 5
B 4,500 $345,000 7
C 7,500 $575,000 8
Totals 15,000 $1,150,000 20

What is the total expense allocated to Department B?
Answer choice
A. $30,614.
B. $36,368.
C. $36,400.
D. $36,614.
E. $36,700.

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