An electric device delivers a current of [tex]$15.0 A$[/tex] for 30 seconds. How many electrons flow through it?
Answer (2)
To find the number of electrons flowing through an electric device delivering 15.0 A for 30 seconds, we calculate the total charge using the formula Q = I × t, resulting in 450 C. Dividing this total charge by the charge of a single electron (approximately 1.6 × 10^{-19} C) gives around 2.81 × 10^{21} electrons. Therefore, about 2.81 billion billion electrons flow through the device during this time.
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To correct the errors revealed in the trial balance, we need to journalize the adjusting entries step by step and then determine the amount that was originally placed in the suspense account.
Discount not posted (₹30):
Correct entry:
Debit Discount Allowed ₹30
Credit Suspense Account ₹30
Dishonoured bills receivable (₹1,200) wrongly debited and credited:
Correct the previous wrong entry:
Debit Bank Account ₹1,200 (Reversal of wrong credit)
Credit Bills Receivable Account ₹1,200 (Reversal of wrong debit)
Correct entry for the dishonoured bills:
Debit Customer's Account ₹1,200 (where the customer is the drawer of the dishonoured bill)
Credit Bank Account ₹1,200
Commission posted twice (₹150):
Reverse the extra posting:
Debit Commission Account ₹150
Credit Suspense Account ₹150
Trade expenses not posted (₹210):
Correct entry:
Debit Trade Expenses ₹210
Credit Suspense Account ₹210
Sales day book undercast (₹200):
Correct entry:
Debit Suspense Account ₹200
Credit Sales Account ₹200
Sale to Mohan incorrectly credited (₹78):
Correct the previous wrong entry:
Debit Mohan’s Account ₹78 (Reversing the incorrect credit)
Credit Sales Account ₹78 (Reversing the incorrect debit)
Correct entry:
Debit Sales Account ₹78
Credit Mohan's Account ₹78 (Proper entry reflecting the sale correctly)
Once we have journalized these transactions, we can calculate the difference in the Suspense Account:
Total debits to Suspense Account: ₹30 (Discount) + ₹150 (Reversal of Commission) + ₹210 (Trade Expenses) = ₹390
Total credits to Suspense Account: ₹30 (Discount) + ₹150 (Reversal of Commission) + ₹200 (Sales Day Book) = ₹380
The balancing figure in the Suspense Account, which causes the initial imbalance, would be ₹10 on the debit side.
Therefore, the difference originally entered in the suspense account was ₹10 , leading to the imbalance in the trial balance on December 31, 2018.
