A trial balance was extracted from the books of V Baker, and it was found that the debit side exceeded the credit side by £40. This amount was entered in the suspense account. The following errors were later discovered and corrected:

(i) Purchases were over-summed by £20.

(ii) An amount paid to B Simpkins was debited to the control account as £98 instead of £89.

(iii) Sales were under-summed by £11.

Required:

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