An accountant while balancing his books found that there was a difference of ₹ 860 in the Trial Balance. The difference was place in the Suspense Account and the books were closed. The following errors were noticed afterwards:
(i) ₹ 5,000 sales proceeds of old machinery had been posted to the Sales Account.
(ii) ₹ 50, the price of goods purchased from Ram, had been shown on the credit side of his account as ₹ 500.
(iii)₹ 30, discount allowed by Shyam, had been shown in his account but not posted to the Discount Account.
(iv) A sum of ₹ 640 owed by Hari had not been included in the list of Debtors.
(v) Account of Shiv had been debited with ₹ 100 on account of goods returned by him.
Pass Journal entries to correct these errors and prepare the Suspense Account.