Rectify the following errors found in the books of Mr. B. Trial Balance had Rs 930 excess credit. The difference has been posted to a Suspense Account:
(i) The total of Returns Inward Book has been cast Rs. 1,000 short.
(ii) The purchase of an office table costing Rs. 3,000 has been passed through Purchases Book.
(iii) Rs. 3,750 paid for wages to workmen for making showcases had been charged to the Wages Account.
(iv) A purchases of Rs. 670 had been posted to the Creditors Account as Rs. 600.
(v) A cheque for Rs. 2,000 received from Mr. P.C. Joshi had been dishonoured and was passed to the debit of the Allowances Account.
(vi) An amount of Rs. 15,720 due from Prasad written off as had in a previous year, was recovered and credited to the Personal Account of Prasad.
After rectification reflect the transactions in the Suspense Account.
