A Trial Balance disclosed a difference of ₹ 217 placed on the credit side of the Suspense Account. Later on the following errors were located

A Trial Balance disclosed a difference of ₹ 217 placed on the credit side of the Suspense Account. Later on the following errors were located. Pass rectifying entries and prepare the Suspense Account.

(i) Goods worth ₹ 200 purchased from Sohan had been posted to his account as ₹ 250.

(ii) A purchae of furniture for ₹ 500 was recorded in the Purchases Book.

(iii) Instead of crediting Gian’s Account with ₹ 512, it was debited with ₹ 215.

(iv) Goods worth ₹ 130 returned by Gagan were entered in the Sales Book and posted therefrom to the Credit of Gagan’s Personal Account.

(v) A debit balance of ₹ 200 on the Personal Account of John (Correctly shown in the ledger) had been omitted while preparing the Trial Balance.

(vi) An amount of ₹ 3,500 due from Sandeep, written off as bad in previous year, was recovered and credited to the Personal account of Sandeep.