At the completion of the financial year ended 30 April 19_4, the trial balance of Rock Ltd failed to agree and the difference was recorded in a suspense account. The company does not maintain control accounts.

The following information has been subsequently discovered prior to the preparation of the final accounts:
(1) The purchase of a secondhand delivery van costing £1 500 has been debited to the motor vehicle expenses account.
(2) No entry has been made in the accounts to record the theft of £250 cash from the business by a dishonest former employee. The cash will not be recovered.
(3) The total of the discount allowed column in the cash book has been overcast by £187.
(4) The receipt of £289 from Hand, a customer, has been correctly entered in the cash book but has been debited to Hand’s account in the sales ledger as £298.
(5) Although the return of goods, sold for £45, from Brown, a customer, has been correctly entered in the returns inwards account not entry has been made in Brown’s account in the sales ledger.
Required:

(a) Journal entries correcting each of the five errors given above. Narratives are not required.

(b) A suspense account showing clearly the original discrepancy on the trial balance.