A bookkeeper found that the debit side of the trial balance was short of L 616 and it was transferred to a suspense account. Subsequently the following errors were disclosed. a) An entry for goods sold to Mahendra for Rs. 204 was posted to his account as Rs. 240. b) Rs. 200 being the monthly total of discount allowed to customers were credited to discount in the ledger. c) Rs. 550 paid by Mahendra were credited to Surendras account.

d) Rs. 52 appearing in the cash book as paid for the purchase of stationery for office use have not been posted to the ledger. e) The debit side of purchases account was undercast by Rs. 200/-.

You are required to make necessary Journal entries and prepare the suspense account