Suspense account questions

1. The Trial Balance at 31 March 2024 prepared for F & R Ltd was balanced by the inclusion of a Suspense Account item. Subsequently, errors were found which, when corrected, will eliminate the Suspense Account. These errors are included in the list below:

a) An item of $207 in the Sales Journal had been posted to the Sales Ledger incorrectly as $277.
b) A new ramp received on 12 March 2024 and used from 20 March 2024 onwards (purchase price $12 000) had not been invoiced; terms of payment were one month after receipt of invoice. The cost had been posted to Equipment Account only.
c) A loan of $3500 to an employee had been treated as part of his salary.
d) An invoice of $190 for telephone charges accrued to 31 March 2023, debited to Administrative Expenses as at that date, had not been credited in year ended 31 March 2024.

i) Prepare a Journal to record the correcting entries for the errors above
ii) Prepare the Suspense account (cr bal 12260)

I can’t seem to get the credit balance of 12260. Here are my working:
a) Dt Sales | Ct Suspense ($70)
b) Dt Suspense | Ct Other payables ($12,000)
c) Dt Suspense | Ct Salary, Dt Loan receivable | Ct Suspense ($3,500)
d) Dt Suspense | Ct Administrative expense ($190)