You are presented with a Trial Balance of Mr. Hugo as on June 30, 1998, showing the credit in excess by $. 415 which has been carried to Suspense Account. On a close scrutiny of the books, the following errors are revealed: (a) A cheque of $. 3,456 received from David, after allowing him a discount of $. 46, was endorsed to joseph in full settlement for $. 3,500. The cheque was finally dishonoured but no entries were passed in the books. (b) Goods of the value of $. 230 returned by Ezra were entered in the Purchases Day Book and posted therefrom to silas as $. 320. (c) Bad Debts aggregating $. 505 were written off during the year in the Sales Ledger but were not recorded in the General Ledger. (d) Bill for $. 750 received from Rowan for repair done to machinery was entered in the Inward Invoice Book as $. 650. (e) Goods worth $. 1,234 purchased from Silas on June 28, 1998, has been entered in the Purchases Day Book and credited to him but were not delivered till July 5, 1998, stock being taken by the purchaser on June 30, 1998. The title of the goods was, however, passed on June 28, 1998. (f) $. 79 paid for freight on Machinery was debited to Freight Account as $. 97. You are required to pass the necessary Journal Entries for correcting the above.