Maxim Enterprise prepared a trail balance as at 31 Dec 2012. Which failed to agree. Investigations received following errors .

1) Sales of $620 were recorded as $ 260 in sale account. 2) Discount received $600 was recorded in discount allowed. 3) Purchases of $120 were omitted. 4) Advertising expense of $8500 was recorded in vehicle maintains account. 5) Payment for loading and unloading $600 was duplicated in expense account. 6) A costing error of $550 as notified in sale account. 7) Purchase of a machine for $5000 was recorded in maintains account. 8) Cash discount 2% on net invoice amount of $34500 was omitted. 9) Wages for Dec 2012 amounting $25000 were not accrued. 10) The CGOS in respect of sale 40 items were not recorded. These items were bought @ $340 each. Required 1) Entries 2) Suspense account only