A Book-keeper while balancing his books found that he was out excess credit by $. 9,180. He placed the difference in a suspense account which he carried forward to the next year. Subsequently, the following errors were located: (a) Goods bought from Joseph amounting to $. 550 had been posted to the credit of his account as $. 5,500. (b) A dishonoured cheque for $. 1,200 returned by the firm's bank had been credited to the Bank Account and Debited to the General Expenses Account. (c) An item of $. 1,010 entered in the Sales Returns Book had been posted to the debit of the customer who returned It. (d) David items of Furniture sold for Rs. 2,500 had been entered in the Sales Day Book. (e) $. 6,000 owed by a customer had been omitted from the Schedule of Debtors. (f) Discount amounting to $. 250 allowed to a customer had been entered in his account but not entered in the Discount Column of the Cash Book.