The accountant of a firm located the following errors after preparing the trial balance. Rectify them assuming that there is a suspense account.
(a) Machinery purchased for Rs. 3,500 was debited to purchases account.
(b) Rs. 1,800 paid to Raina as salary was debited to his personal account.
(c) Interest received Rs. 200 was credited to commission account.
(d) Goods worth Rs. 1,800 purchased from Amudhanila on credit was not recorded in the books of accounts.
(e) Used furniture sold for Rs. 350 was credited to sales account.
