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.

4 Purchase 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  errors.

2)  Suspense account daily balance.