A book-keeper finds that his Trial Balance debit side is short by Rs. 308 and so for the time being he balances the sides by putting the difference to Suspense Account. Subsequently, the following errors were discovered:

(a) An entry for the goods sold for Rs. 102 to Madhav was posted to his account as Rs. 120.

(b) Rs. 100 is the monthly total of discount allowed to customers were credited to Discount Account in the Ledger.

(c) Rs. 275 paid by Madhav were credited to Jadav’s Account.

(d) Rs. 26 appearing in the Cash Book, as paid for the purpose of stationery for office use has not been posted to Ledger.

(e) The debit side of Purchases Account was undercast by Rs. 100.

You are required to make the necessary journal entries and the Suspense Account.