When preparing a trial balance the bookkeeper found it disagreed by £600, the credit side being that much greater than the debit side. The difference was entered in a suspense account.
The following errors were subsequently found:
1. A payment for £32 for electricity was entered in the cash book but not posted to the ledger.
2. The debit side of the wages account is overcast by £28.
3. There is a debit in the rent account of £198 that should be £918.
4. The purchase of a van for £3,000 has been posted to the debit side of the purchases account in error.
5. A payment received from A. Watt for £80 has been credited to A. Watson’s account in error.
6. The sale of some old loose tools for £100 had been credited to sales account in error.
7. An amount of £17 paid for postage stamps has been entered in the carriage outwards account in error.
8. Bank charges of £41 shown on the bank statement have not been entered in the books.
9. An amount of £9 for stationery has been entered in the cash book but not posted to the stationery account. Cash sales of £43 are entered correctly in the cash book but posted to the sales account as £34.
10. A credit sale to J. Bloggs of £120 was entered in the sales day book as £12.
11. A credit balance of £62 shown in the discount received account has been entered on the debit side of the trial balance.

Required
Prepare the journal entries necessary to correct the above errors and show the suspense account.