Ryan Hinds has prepared the following trial balance at the end of December 2001 :

Capital 53,780

Purchases 9,000

Sales 18,400

Return Inwards 100

Return Outwards 250

Depreciation for the year 890

Wages 4,300

Discounts Allowed 450

Discounts Received 270

Debtors 1,250

Creditors 2,750

Premises 45,000

Fixtures & Fittings 8,900

Bank Overdraft 1,200

Cash 150

Carriage Inwards 370

Opening Stock 2,500

Carriage Outwards 140

Sundry Expenses 1,420

Prov. for Bad Debts 420

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75,770 75,770

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Prior to the preparation of the trial balance Hinds received a draft to tour with the West Indies Cricket Team ( evidently his excitement resulted in a few accounting errors). Suspect of apparent errors, an audit was carried out, and the following errors located :

1. A page of the purchases day book was undercast by $3,000
2. A total in the sales day book was carried forward as $1,000 instead of $1,600
3. The sale of some old fixtures for cash for $300 has been credited to sales
4. Return inwards of $100 have been posted to the return outwards account

Required :

1. Rewrite the trial balance, entering the difference if any to a suspense account
2. Prepare journal entries to correct the errors located
3. Write up the suspense account