Rectify the following errors found in the books of Bheem. Trial Balance had ₹ 930 excess credit. The difference has been posted to a Suspense Account:

Rectify the following errors found in the books of Bheem. Trial Balance had ₹ 930 excess credit. The difference has been posted to a Suspense Account:

(i) The total of Returns Inward Book has been cast ₹ 1,000 short.

(ii) The purchase of an office table costing ₹ 3,000 has been passed through the Purchases Book.

(iii) Cartage paid for the newly purchased machinery ₹ 3,750, posted to Cartage Account.

(iv) A purchase of ₹ 670 had been posted to the Creditor’s Account as ₹ 600.

(v) A cheque for ₹ 2,000 received from Nakul had been dishonoured and was passed to the debit of the Allowances Account.

(vi) An amount of ₹ 15,720 due from Prasad written off as bad in previous year, was recovered and credited to the Personal Account of Prasad.

After rectification reflect the transactions in the Suspense Account.

[Hint: (vi) Dr. Prasad and Cr. Bad Debts Recovered A/c by ₹ 15,720.]