Milky a retailer started a business on 1st June 2017 .on 31st 2018 the trial balance extracted by an accountant failed to balance by credit amount of $800. the following errors were made

1;$500 cash paid to creditor peller was recorded to his account only

2;sell had been under cashed by $1500

3, discount allowed of $700 was credited in account

4purchase of a computer $70000 was debited in the office expense amount

5, a balance of $800 on a creditor's account was excluded totally from the creditors

6, payment of sides of the cash book had been overcast by $400

7, discount received was only recorded in the cash book only $200

8, goods sold on credit to merry$300 were not recorded in the books of account

Required:

1, journal entry to correct the above errors

2, suspense account daily balance