Cherie has extracted a trial balance from her books of account at 31 March 2014. The trial balance totals do not agree and the difference has been posted to a suspense account. Cherie has found the following errors:

a. Purchases account had been overcast by $20.

b. A payment of $270 to a supplier, A. Davies, was posted to the account of P. Davies in error.

c. Cherie had taken drawings of $800. This was entered correctly in the cash book but had not been posted to the drawings account.

d. A receipt of $250 from Bernard, a customer, had been correctly entered h the cash book but had been posted to the wrong side of his account.

e. The debit balance on the stationery account of $2378 had been brought down as $2387.

Required 

Make any necessary entries in the suspense account to correct these errors and show the opening balance on the suspense account.