A Book-Keeper finds the difference in the Trial Balance amounting to ₹ 210 and puts it in the suspense account. Later on he detects the following errors. Rectify these and prepare the Suspense Account

A Book-Keeper finds the difference in the Trial Balance amounting to ₹ 210 and puts it in the suspense account. Later on he detects the following errors. Rectify these and prepare the Suspense Account:-

(1) Goods purchased from Ram ₹ 700 was passed through sales book.

(2) Returned goods to Shyam ₹ 1,500 was passed through returns inward book.

(3) An Item of ₹ 450 relating to prepaid rent account was omitted to be brought forward.

(4). An item of ₹ 120 in respect of purchase returns, instead of being recorded in Returns outward Book has been wrongly entered in the purchase book and posted therefrom to the debit of Personal A/c.

(5) Amount payable to Subhash for repairs done to radio ₹ 180 and a new radio supplied for ₹ 1,920, were entered in the Purchase book as ₹ 2,000.

Give full narrations for rectifying journal entries. Which of the above errors affected the agreement of Trial Balance?

[Ans. Opening debit balance of Suspense A/c ₹ 210. Total of Suspense A/c ₹ 450. Item No. 3 & 4 affected the agreement of Trial Balance.]