Acca specimen exam

Good day sir there are few question which i had problem in understanding the solution of as Acca has not provided with proper solved answers to the question 1) The following transactions relate to Rashid's electricity expense ledger account for the year ended 30 June 20X9. $ Prepayment brought forward 550 Cash paid 5,400 Accrual carried forward 650 What amount should be charged to the statement of profit or loss in the year ended 30 June 20X9 for electricity? $5,300 $5,400 $6,600 $5,500 2)The petty cash book balance of $500 had been omitted from the trial balance . Which of the errors will require an entry to the suspense account to correct them? Sir what will be the Correct and Rectified double entry for this transaction? 3)The following control account has been prepared by a trainee accountant. Receivables ledger control account $ $ Opening balance 308,600 Cash received from credit customers 147,200 Credit sales 154,200 Discounts allowed to credit customers 1,400 Cash sales 88,100 Interest charged on overdue accounts 2,400 Contras against credit balances in payables ledger 4,600 Irrecoverable debts written off 4,900 Allowance for receivables 2,800 Closing balance 396,800 What should the closing balance be when all the errors made in preparing the receivables ledger control account have been corrected? $307,100 $309,500 $395,200 $304,300 In this question sir only i have to ask what does ' interest charged on overdue account means? and why is it debited in receivables accounts 4) Bumbly Co extracted the trial balance for the year ended 31 December 20X7. The total of the debits exceeded the credits by $300. Which of the following could explain the imbalance? The bank ledger account did not agree with the bank statement by a debit of $300 Discounts allowed of $150 was extracted to the debit column of the trial balance Discounts received of $150 was extracted to the debit column of the trial balance Sales of $300 were omitted from the sales day book Sir kindly what will be correct entries and rectified for all of the 4 mentioned above , just for understanding.