When preparing a trial balance, the bookkeeper found it disagreed by 167; the credit side being that much greater than the debit side.

The difference was entered in the suspense account. The following errors were subsequently found:

1. A payment of 21 for rates was entered in the ledger but not posted to the cash book.

2. The debit side of the rent account is overcast by 64.

3. There is a debit in the wages account of 232 which should be 323.

4. The purchase of a machine for 2,550 has been posted to the debit side of the purchases account in error.

5. A payment received from J. Roberts for 215 has been credited to P. Roberts account in error.

6. A rent income of 115 has not been entered in the cash book.

7. An amount of 13 paid for stationary has been entered into the fittings account in error.

8. Bank charges of 39 shown on the bank statement have not been entered in the cash book.

9. An amount of 6 for postage stamps has been entered in the postage stamps account but not posted to the cash book.

10.A credit sale to T. Pin of 108 was entered in the sales day book as 810.

11.Cash sales of 81 are entered correctly in the cash book but posted to the sales account as 18.

12.The owner of the business had paid 80 into the business bank account. This has been correctly entered in the capital introduced account but has been credited to the cash book.

13.The sales day book was overcast by 60

14.A credit balance of 33 shown in the discount received account has been entered on the debit side of the trial balance.

15.On the last day of the accounting period, 100 in cash had been received from a customer but no bookkeeping entries had been made.

Required

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

(b) Post and balance the suspense account.