The books of Raman did not agree. The accountant placed the difference of Rs. 1,270 to the debit of suspense account. Rectify the following errors and prepare the suspense account:
(a) Goods taken by the proprietor for his personal use Rs. 75 was not entered in the books.
(b) A credit sale of goods to Shanmugam for Rs. 430 was credited to his account as Rs. 340.
(c) A purchase of goods on credit for Rs. 400 from Vivek was entered in the sales book. However, Vivek’s account was correctly credited.
(d) The total of the purchases returns book Rs. 300 was not posted.
