There was an error in the trial balance of Dominos Pizza on 31 December 1992 and the difference in the books was carried to suspense A/c. On going through the books, you find that:

(a) ` 540 received from M. Mehta was posted to the debit side of his account.

(b) ` 100 being purchase returns was posted to the debit of purchases A/c.

(c) Discount ` 300 received was posted to the debit of discount A/c.

(d) ` 374 paid for repairs to motor car was debited to Motor Car A/c as ` 174.

(e) ` 400 paid to C. Dass was debited to the account of G. Dass.
Give journal entries to rectify the above errors, and state what amount was carried to suspense A/c.