The trial balance of Shanthi Saagar did not agree, and the difference in the books was carried to suspense A/c. Pass the entries required to rectify the following errors, which accounted for the difference. Also prepare the suspense A/c.

(a) A sales invoice for ` 1000 for goods sold on credit to B. Basu was entered in the purchases book; but in the ledger, the amount was correctly debited to the account of B. Basu

(b) Goods bought on credit from Ram Lal for ` 1500 were wrongly debited to his account as ` 5100.

(c) A cash discount of ` 50 allowed to G. Gupta remained unposted to his account in the ledger from the cash book.

(d) The sales book for the month of April was undercast by ` 100.

(e) ` 460 paid for repairs to building was debited to building A/c.