The following errors were located after the preparation of trial balance. The difference in trial balance has been taken to suspense account. Rectify them.
(a) The total of purchases book was carried forward Rs. 70 less.
(b) The total of sales book was carried forward Rs. 340 more.
(c) The total of purchases book was carried forward Rs. 150 more.
(d) The total of sales book was carried forward Rs. 200 less.
(e) The total of purchases returns book was carried forward Rs. 350 less.