Bastien does not maintain Control accounts. His trial balance does not balance and he has opened a Suspense account. The following errors have now been discovered. 

1. Discount received from Veeraj, amounting to $70, has been included in the discount column of the cash book but has not been posted to Veeraj's account. 

2. Goods have been sold on credit to Bernard for $1400 less 25% trade discount. Correct entries have been made in the sales journal but $1000 has been posted to Bernard's ledger account. 

3. A cheque for $400 received from Rodney has been debited in the cash book and also debited in Rodney's ledger account.

4. A motor vehicle costing $12 000 has been bought on credit from Nedof Motors. The Purchases account has been debited and Nedof Motor's account credited. 

5. $60 spent by Bastien on his personal expenses has been posted to the Sundry Expenses account. 

Required 

Prepare the entries in Bastien's journal, with suitable narratives, to correct the above errors.