As at 31 December 20X0, the accountant of AB Ltd extracted a trial balance from the firm’s accounting records and, there being a difference, inserted a balancing figure in a suspense account.

Later, it was found that:

(a) a payment of £150 for stationery in the cash book had been posted in the ledger as £50;

(b) a total of £637 in the sales day book had been carried forward as £673;

(c) an amount of £60 paid to S Jones on 2 January 20X1 had been included in the purchase ledger balances shown in the trial balance;

(d) goods which cost £75 had been returned to R Brown and, while a correct entry had been made in the purchases returns book, £175 had been posted to the credit of R Brown’s account in the sales ledger;

(e) at the beginning and end of the accounting period stocks were valued at £1,250 and

£2,250 respectively. In error, the latter figure had been shown in the trial balance;

(f) discounts allowed amounting to £325 had been credited to the appropriate nominal ledger account;

(g) £256, being the amount of discounts received, had been debited to the nominal ledger as £265;

(h) cash at bank was shown in the trial balance as £350. In fact this was the balance shown by the bank statement which on 31 December 20X0 was £20 in excess of the bank balance correctly recorded in the cash book. After rectification of the above discrepancies the books balanced.

Required:

Show journal entries necessary to correct the above errors and set out the suspense account as it would finally appear in the books.