A trial balance was extracted from the books of D. Wilson, and it was found that the debit side exceeded the credit side by £100. This amount was entered in the suspense account. The following errors were later discovered and corrected: (i) Purchases were over-summed by £200. (ii) An amount paid to R. Took was debited to the control account as £87 instead of £78. (iii) Sales were under-summed by £51. Required: Write up and rule off the suspense account as it would appear in Baker’s ledger.