A Book-keeper prepared a Trial balance on 31st March, 2019, which showed a difference of ₹ 2,715 .

A Book-keeper prepared a Trial balance on 31st March, 2019, which showed a difference of ₹ 2,715 . The difference was placed to the Debit of a Suspense A/c. The undermentioned errors were subsequently discovered:-

1. ₹ 710 the total of Sales Return Book has been posted to the credit of the Purchases Return Account.
2. An item of ₹ 626 written off as a bad-debt from Chanderkant has not been debited to Bad-Debts A/c.
3. Goods sold to X and Y for ₹1,600 and ₹1,200 respectively, but were recorded in the Sales Book as to X₹1,200 and Y as ₹1,600.
4. Goods of ₹ 850 were returned to Bhardwaj. It was recorded in Purchase Book as ₹580.
5. An amount of ₹675 for a Credit Sale to Govind, although correctly entered in the Sales Book, has been wrongly posted as ₹ 756 .
6. A sum of ₹375 owed by Ravi has been included in the list of Sundry Creditors.
7. An amount of ₹750 spent on the repairs of an old machinery has been debited ✓ to ‘Repairs A/c’. Pass Journal entries to rectify the errors and prepare a Suspense Account.