A trial balance was extracted on 31 December 2008 and the totals did not agree, there being a

£90 shortage on the debit column. As a result, a suspense account was opened. In January 2009, the following errors were discovered. Produce the journal entries needed to correct the errors and make corresponding entries, where appropriate, in the suspense account.

(a) The sales day book was overcast by £150.

(b) Wages paid in cash of £80 was entered correctly in the cash account but in the wages account was entered as £180.

(c) Machinery purchased on credit for £240 from I Fraser was credited to machinery and debited in Fraser’s account.

(d) Returns inwards of £40 were only entered in the debtor’s account.