The bookkeeper of a firm found that his Trial Balance was out (excess credit) by Rs. 742. He placed the amount in a Suspense Account and subsequently found the following errors:
(i) A discount of Rs. 178 was allowed to Ramesh but in his account only Rs. 100 is recorded.
(ii) The total of the Purchases Book was Rs. 1,000 short.
(iii) A sale of Rs. 375 to Kohli was entered in the Sales Book as Rs. 735.
(iv) From the Purchases Book, Bose’s Account was debited with Rs. 175.
(v) Cash Rs. 250 received from Maitra against debt previously written off was credited to his account.
(vi) Purchase of office furniture worth Rs. 750 on credit from Delhi Furnitures was entered in the Purchases Book.
(vii) While carrying forward the total of the Sales Book from one page to another the amount of Rs. 11, 358 was written as Rs. 11,538.
(viii) The proprietor took goods of the value of Rs. 150 for his domestic consumption. No record of it has been made in the books.
(ix) Repairs bill for the proprietor’s personal car, Rs. 410, has been paid by the firm and debited to the Repairs Account.
(x) A sale to Kassim of Rs. 700 has been entered in the Purchases Book.
Rectify the errors by means of suitable Journal entries and show the Suspense Account.
