For the following errors state whether or not the correction of the error would require an entry to be made in a suspense account.

(a) Sales account overcast by £30.

(b) Drawings entered in the credit side of the account.

(c) Insurance of £56 paid in cash was entered in both accounts as £156.

(d) Returns inwards of £42 was entered into returns outwards by mistake.

(e) Purchases of goods on credit for £198 from G Bannister was missed out completely.

(f ) Capital contributed into the firm by the owner was credited to sales in error.

(g) Payment received from a debtor was credited to the bank account.

(h) Discounts received of £50 was entered in commission received by mistake.