The Trial Balance of Rajesh did not agree and the difference in books was carried to a Suspense Account. Pass entries required to rectify the following errors which accounted for the difference. Also, prepare the Suspense Account:
(i) A sale Invoice for ₹ 1,000 for goods sold on credit to B. Basu was entered in the Purchases Book; but in the Ledger, the amount was correctly debited to the account of B. Basu.
(ii) Goods bought on credit from Ram Lal for ₹ 1,500 were wrongly debited to his account as ₹ 5,100.
(iii) An amount of ₹ 275 was posted as ₹ 325 to the debit side of the Commission Account.
(iv) The Sales Book for the month of April was undercast by ₹ 100.
(v) ₹ 460 paid for building repairs was debited to the Building Account as ₹ 640.