The trial balance of Deba Duwa Enterprise failed to agree. The difference was entered in the suspense account. The following errors were later detected:

i. A sum of $1000 received from Salako has been posted to his account;

ii. The sales day books was undercast by $560

iii. Return outwards books was overcast by $140

iv. Discount received, $410 from Damilola had been correctly entered in the cash book but not posted to Damilola's account

v. Goods worth $750 returned to a supplier was recorded in his personal account as $750

vi. Discount allowed was overcast by $310

vii Discount received column in the cash book has been overcast by $400.

You are required to prepare:

(a) Journal entries to correct the errors

(b) Suspense Account.