When the Trial Balance extracted from the books of Darwin Stores on 31 March 2012 failed to balance, the difference was placed in a Suspense account. Subsequent inquiries confirm the imbalance to have arisen because of the following errors:

(a) A sale of £9,600 to Sally Brown was not posted to the customer.

(b) A monthly total of the Return Inwards Journal had been posted to the nominal account as £12,400, instead of £21,400.

(c) A credit note issued for £1,200 to Peter Collins, a customer, recorded in the Returns Inwards Journal, has been posted to the debit of the customer’s account.

(d) The balance of £4,250 in the Return outwards account was stated in the Trial Balance as a debit balance.

Required:

(a) The journal entries for correcting the errors.

(b) The Suspense account.