A trial balance was extracted on 31 March 2012 and the totals did not agree. As a result, a suspense account was opened. During April 2012, the following errors were discovered.

(a) Discounts received of £50 were treated in the general ledger account as though it were discounts allowed.

(b) Carriage inwards of £78 was mistaken as carriage outwards.

(c) Wages paid by cheque of £97 was entered in the wages account correctly but in the bank account as an income of £79.

(d) Returns inwards of £17 from F Grew were credited to the personal account of F Glue by mistake.

(e) A credit sale to Silly Sausage Ltd for £76 was debited to sales and credited to the personal account.

(f ) Purchases of £64 on credit from A Bell were only entered in the personal account.

Produce the journal entries needed to correct the errors and make corresponding entries, where appropriate, in the suspense account and calculate the initial discrepancy from the trial balance.