In taking out a Trial balance, abookkeeper finds that he is out Rs.1600 excess debit. Beingdesirous of closing his books, he places the difference to a newlyopened suspense account. In the next period, he discovers thefollowing discrepancies.
a) An item of sale for Rs.11800 wasposted to the Sales A/c as Rs. 19000.
b) The total of the sales returnsbook has been added Rs.200 short.
c) An amount of Rs. 7400 receivedfrom a customer has been credited to his account as Rs.14600.
d) Rs.300000 paid for purchase ofbuilding has been charged to the ordinary purchase account.
e) A sum of Rs.19000 written off frombuilding A/c as depreciation has not posted to depreciationA/c.
f) An amount receivedfrom a debtor of Rs.19400 has been debited to his account asRs.15800.
Required: Given rectifying entries and prepares a suspense account.