Faisalabad Knitwear Ltd is an old-fashioned firm with a handwritten set of books. A trial balance is extracted at the end of each month, and a profit and loss account and balance sheet are computed. This month, however, the trial balance will not balance, the credits exceeding debits by Rs.1,536.

You are asked to help and after inspection of the ledgers discover the following errors.

(i) A balance of Rs.87 on a debtors account has been omitted from the schedule of debtors, the total of which was entered as debtors in the trial balance.

(ii) A small piece of machinery purchased for Rs.11,200 had been written off to repairs.

(iii) The receipts side of the cash book had been undercast by Rs.720.

(iv) The total of one page of the sales day book had been carried forward as Rs.8,154, whereas the correct amount was Rs.8,514.

(v) A credit note for Rs.179 received from a supplier had been posted to the wrong side of his account.

(vi) An electricity bill in the sum of Rs.15,200, not yet accrued for, is discovered in a filing tray.

(vii) Mr. Sameer, whose past debts to the company had been the subject of a provision, at last paid Rs.731 to clear his account. His personal account has been credited but the cheque has not yet passed through the cash book.

Required:

(a) Write up the suspense account to clear the difference, and

(b) State (describe) the effect on the accounts of correcting each error.

(c) Record journal entries