Kangaroo Ghana Enterprise extracted its trial balance and discovered a difference of GHC $2,060$ at the credit side. A review of the ledgers revealed the following errors

An item of computer purchased for GHC $1,920$ was debited to office equipment repairs.

A sum of GHC$240$ on a creditors account was omitted from the balance of creditors.

The total of one page of the sales journal has been carried forward as GHC $4,308$ whereas the correct amount was GHC $5,028$

The payment side of the cash account had been overcast by GHC$1,300$

A debt of GHC $1,040$ assumed bad and earlier written off was recovered during the year. The customer's personal account was credited but no corresponding entry was made.

A debit note of GHC $840$ received from a customer had been posted to the wrong side of his account.

You are required to

a$)$ Prepare the journal entries to correct the errors

b$)$ Write up the suspense account