A bookkeeper extracted a trial balance and found that the credit side total exceeded the debit side by N5,500,000 and this amount was posted to a suspense account. It was subsequently discovered that the difference was caused by the following errors:

1. (a) Sale of goods valued at N4,000,000 to F. Lola was posted to Felix Chukwu’s account
2. (b) A purchase valued at N1,000,000 from Bada was posted to the debit of his account
3. (c) Sales returns book was undercast by N5,000,000
4. (d) Petty cash balance of N500,000 was omitted from the trial balance
5. (e) Cost of repairing plant N2,250,000 was charged to plant account as N200,000

Required: Prepare journal entries to rectify the errors.