You are presented with a Trial Balance showing a difference which has been carried to the Suspense Account and the following errors are subsequently identified:
(i) Goods amounting to ₹ 660 sold to White were correctly entered in the Sales Book but posted to white’s Account as ₹ 760. The total sales for the month was also overcast by ₹ 100.
(ii) A cash sale of ₹ 150 to Brown correctly entered in the Cash Book was posted to the credit of Brown’s Personal Account.
(iii) Goods worth ₹ 130 returned by Green entered in the Sales Book were posted therefrom to the credit of Green’s Personal Account.
(iv) Goods invoiced at ₹ 1,240 and debited on 20th December to Jacob were returned on the 23rd and taken into stock on 31st December, no entries being made in the books.
(v) Sales Return Book was overcast by ₹ 5,000 and the total of a folio in the same book ₹ 17,300 was carried forward as ₹ 17,030.
(vi) Bills Receivable from Henry for ₹ 5,600 posted to the credit of the Bills Payable Account and credited to Henry.
Make necessary rectifying entries and show the Suspense Account.