Write out the Journal entries to rectify the following errors using a Suspense Account:

(a) The total of ‘‘Discount Allowed’’ from the Cash Book for the month of December 2016 amounting to ~ 350 was not posted.

(b) An amount of ~ 175 entered in the Sales Return Book has been posted to the debit of Mr. Roberts who returned the goods.

(c) Bad debts aggregating ~ 250 were written off during the year in the Sales Ledger but were not adjusted in the General Ledger.

(d) Goods to the value of ~ 500 returned by Mr. Smith were entered in the Sales Day Book and posted therefrom to the credit of his account.

(e) A sale of ~ 800 made to Mr. Peter was correctly entered in the Sales Day Book but wrongly posted to the debit of Mr. Armstrong as ~ 80.