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25   Which of the following statements about sales tax is/are true?

(1)  Sales tax is an expense to the ultimate consumer of the goods purchased

(2)  Sales tax is recorded as income in the accounts of the entity selling the goods

A    1 only

B    2 only

C    Both 1 and 2

D    Neither 1 nor 2

26   Q’s trial balance failed to agree and a suspense account was opened for the difference. Q does not keep receivables

and payables control accounts. The following errors were found in Q’s accounting records:

(1)   In recording an issue of shares at par, cash received of $333,000 was credited to the ordinary share capital

account as $330,000

(2)   Cash of $2,800 paid for plant repairs was correctly accounted for in the cash book but was credited to the plant

asset account

(3)   The petty cash book balance of $500 had been omitted from the trial balance

(4)   A   cheque   for   $78,400   paid   for   the   purchase   of   a   motor   car   was   debited   to   the   motor   vehicles   account   as

$87,400.

Which of the errors will require an entry to the suspense account to correct them?

A    1, 2 and 4 only

B    1, 2, 3 and 4

C    1 and 4 only

D    2 and 3 only