A trial balance was extracted on 31 March 2011 and the totals did not agree with there being a £422 shortage on the credit column. As a result, a suspense account was opened. In April 2011, the following errors were discovered.

(a) Insurance paid by cheque for £120 was entered on the debit sides of both accounts.

(b) We paid T Curran £18 cash but it was entered in both accounts as £81.

(c) Goods returned from G Oliver worth £34 were entered in Oliver’s account as a debit entry.

(d) Purchases were overstated by £114.

Produce the journal entries needed to correct the errors and make corresponding entries, where appropriate, in the suspense account.