The Trial Balance extracted from the books of City Grocers on 31.3.2012 failed to balance. The difference was placed in a Suspense account. Since then the following errors have been detected:

(a) A folio in the Purchases Day Book has been cast as £214,600 instead of £213,400.

(b) £800 paid to Lal Jason, a supplier, had not been posted to his personal account.

(c) A daily total in the Sales Returns Day Book of £1,700 was not posted to the nominal account.

(d) £120 paid for stationery was posted to the Office equipment account.

(e) £4,000 paid as rent was posted as £400.

(f) £360 paid for advertising was posted as £630.

(g) £3,000 received from Mike Shane, a customer, was posted to the debit side of the customer’s account.

(h) £4,200, the total of Return Outwards Day Book was debited to the Sales returns account in the Nominal ledger.

(i) A sale of £6,250 to Joe Rogers was recorded as £2,650 and posted to Jill Rogers as £265.

(j) Prepaid rent amounting to £6,000 was brought forward from the previous year as a credit balance in the nominal account.

Required:

(a) Set out the journal entries necessary for correcting each error.

(b) On the basis that the correction of the above errors eliminates the whole balance placed in suspense, show the Suspense account.