An Accountant could not tally the trial balance. The difference of Rs.520 was temporarily placed to the credit of suspense account and subsequently found the following errors.

a) The total of the Discount column on the credit side of the Cash Book Rs.230 was not posted in the ledger.
b) The total of the Discount Column on the debit side of the Cash Book Rs.150 was omitted to be posted in the ledger.
c) The total of the purchases book was short by Rs.600.?
d) A sale of Rs.675 to Kalpana was entered in the Sales book as Rs.975.
e) A sale of Rs.500 to Vimala has been entered in the Purchase Book.

rectify the above errors through Suspense Account. Also give entries for rectification.?