Self-test Roger extracts a list of balances and presents the following trial balance at 31 July 2009.

Capital 22,350 Drawings 9,000 Stock 1 August 2008 7,500 Trade debtors 8,850 Trade creditors 8,052 Shop fittings 4,590 Purchases 15,420 Sales 22,380 General expenses 2,580 Discount received 120 Cash at bank 4,980 Returns outwards 120 Suspense account 102 53,022 53,022 The following errors and omissions were subsequently discovered.

(i) A credit balance of £48 in the purchases ledger had been omitted from the trial balance.

(ii) A credit note for £39 issued by Roger to a customer had been omitted from the books.

(iii) Sales invoices for £450 entered in the sales day book had not been entered to a customer’s personal account.

(iv) A purchase of shop fittings totalling £1,320 had been debited to purchases.

(v) The sales day book was undercast by £300 in March 2009.

You are required to draw up an amended trial balance.

You are required to show the journal entries for the above errors and also write up the suspense ledger account.