Trial Balance and Rectification of Errors

Give journal entries to rectify the following errors assuming that suspense
account had been opened.
(a) Goods distributed as free sample ` 5,000 were not recorded in the books.
(b) Goods withdrawn for personal use by the proprietor ` 2,000 were not
recorded in the books.
(c) Bill receivable received from a debtor ` 6,000 was not posted to his
account.
(d) Total of Returns inwards book ` 1,200 was posted to Returns outwards
account.
(e) Discount allowed to Reema ` 700 on receiving cash from her was
recorded in the books as ` 70