When the trial balance of XYZ Ltd as at 30/9/08 was prepared, a difference was found. A Suspense Account was created in order to achieve the balance:

Examination of the books showed the following:

1.0 Discount allowed of $76 had been credited to the Discount Received Account

2.0 A sale of $151 to Mr. A had been posted correctly to the personal account but entered in the Sales Day Book as $115

3.0 A cheque received from Mr. B entered correctly in the Cash Book as $766 had been posted to the companys account as $760.

4.0 The purchase of new machinery for $1,200 had been posted to the Stock Account.

5.0 A sale of $265 to Mr. C had not been posted to his account.

6.0 Bank interest charges of $720 were correctly entered in the Cash Book but the other side of the double entry had been omitted.

Required: Prepare Journal entries to correct the above errors.