The following errors were located by the accountant after the preparation of trial balance. There exists a suspense account. Rectify them.
(a) The total of the discount column of Rs. 1,180 on the debit side of the cash book was not posted.
(b) Purchase of goods from Arivuchelvan on credit for Rs. 600 was posted to the debit side of his account.
(c) The total of the discount column on the credit side of the cash book was undercast by Rs. 400.
(d) The total of sales returns book of Rs. 570 was posted twice.
(e) Sold goods to Mukil on credit for Rs. 87 was posted to her account as Rs. 78.
