A trial balance was extracted from the books of S Boulos, and it was found that the debit side exceeded the credit side by £57. This amount was entered in the suspense account. The following errors were later discovered and corrected:

(i) Purchases were over-summed by £72.

(ii) The balance on the drawings account of £60 has been omitted from the trial balance.

(iii) Sales were under-summed by £45.

Required:

Write up and rule off the suspense account as it would appear in the ledger.