There was an error in the Trial Balance of Ram Gopal on 31st March, 2022, and the differnece in books was carried to the Suspense Account. On going through the books, you find that:
(i) ₹ 540 received from M. Mehta was posted to the debit side of his account.
(ii) ₹ 100 being purchase returns was posted to the debit of the Purchases Account.
(iii) Discount of ₹ 300 received was posted to teh debit of the Discount Account.
(iv) ₹ 374 paid for motor car repairs was debited to the Motor Car Account as ₹ 174.
(v) ₹ 400 paid to C. Das was debited to the account of G. Das.
Pass Journal entries to rectify the above errors and state what amount was carried to the Suspense Account.