Amber's trial balance at 31 December 2003 failed to agree and the difference was entered in a Suspense account. The total of the purchase ledger balances had been entered as creditors in the trial balance but it did not agree with the credit balance of $5419 on the Purchase Ledger Control account. The following errors were found. 

1. No entry had been made in the books to record a refund by cheque of $90 from Victor, a supplier.

2. A cheque for $420 sent to Shah, a supplier, had been entered correctly in the cash book but debited to General Expenses account as $240. 

3. Goods returned, $900, by Amil, a customer, had been credited in Amil's account and debited in the Purchases account. 

4. Goods which cost $350 had been returned to Hussein, a supplier. No entry had been made in the books for this. 

5. The discount received column in the cash book had been undercast by $600.

Required 

(a) Prepare journal entries to correct errors 1 to 5. Narratives are not required. 

(b) Prepare the Suspense account commencing with the difference on the trial balance. 

(c) Explain how a balance which is not considered material in amount may be treated in the accounts.