The trial balance showed an excess of ` 970 on the debit side and, therefore, it was transferred to the credit side of the suspense account on 31.12.2008. During the year 2008, the following errors were detected. Pass the journal entries to rectify the same and open suspense account.

(a) ` 840 received from Anil was posted to his debit

(b) ` 720 for goods purchased from Vinod was posted to his account as ` 1260.

(c) ` 550 withdrawn for personal use by the proprietor was debited to the general expenses account.

(d) Rent of ` 520 is posted twice to the rent account.

(e) ` 90 discount received from Dinesh was not posted to his account.

(f) ` 500 paid for salaries was posted to the personal account of the manager.
(g) Commission of ` 300 paid was posted to the credit side.