Laura's trial balance on 31 December 1999 shows total debit balances of

£52,346 and total credit balances of £52,519. The difference is temporarily placed in a suspense account. A search of Laura's books reveals the following errors:

(a) A sales invoice has been recorded correctly as £225 in the sales daybook but has been posted to the sales ledger as £252.

(b) An amount of £50 drawn out of the business by Laura has been credited to her capital account.

(c) The discounts received column in the cashbook has been overcast by

£100.

Required:

Prepare journal entries to correct these errors and write up the suspense account.