The Trial Balance of Marble Ltd as at $31/12/2022$ failed to balance, the debit side being greater than the credit side by GHC $7,440.$ It was later discovered that the following errors have given rise to the difference between the two sides of the Trial Balance.

The bank account was debited with sales made of GHC $6,200$ and the sales account was credited with the same amount, whereas GHC$3,790$ was cash sales and GHC$2,410$ was sales on credit.

Rent received from tenants GHC $1,200$ was debited to the rent account. The amount was also debited to the bank account, as well.

Interest received GHC $700$ was debited to interest on loan account and no other entry was made.

A cheque of GHC $1,480$ issued by a debtor was dishonoured and in restoring the debt, his account was debited with GHC $1,480$ and the bank account was credited with GHC $1,840.$

The discount received account was overcast by GHC $550.$

Sales made on credit to a customer for GHC $620$ were not recorded.

Office equipment purchased for GHC $5,700$ was debited to office equipment account but no other entry was made because payment had not been made.

Insurance premium paid by cheque GHC $450$ was credited to both bank account and cash account and then debited to insurance account.

Motor van repairs GHC $860$ was debited to motor van account and credited to bank account.

Required:

$($a$)$ Show the journal entries necessary to correct the above errors.

$($b$)$ Prepare a suspense account to show the correction