求救啊～帮帮忙啊 同学们 SOS

1.the purchase returns day book included a sales credit note for $230 which had been entered correctly in the account of the debter concerned, but included with purchase returns in the nominal ledger.how to correct?
2.sales returns of $460 have inadvertently been posted  to the purchase returns, although the correct entry has been made to the accounts receivabole control.a suspense account needs to be set up for how much? in the credit side or debit side?  
  
3.debit:cash discount received$150
credit:JW a/c  $150
above item is error which has corrected in journal
but in corrected net profit, why should we less the $150?
以上三题分别在BPP05－06 1.1的内容P137页（vi)项； P138最后一题；和P137页第三行
先谢谢好心人了 实在问不到人 偶这城市学ACCA的找不到几个的

一点基础都没有 看到这里卡在这了
[em02]

<>第一题是一个ERROR ITEM 有点看不懂</P>
<>第二题是选择题 答案是$920debit 不理解</P>

hehe[em01][em01][em01]