In taking out a trial balance, a bookkeeper finds that he isout Rs 1600 excess debit. Being desirous of closing his books, heplaces the difference to a newly opened suspense account. In the next period he discovers the following discrepancies.
a) An item of sale for Rs. 11800 was posted to the sales a/cas Rs.19000.
b) The total of the sales returns book has been added Rs.200short.
c) An amount of Rs.7400 received from a customer has been credited to his account as Rs.14600.
d) Rs.300000 paid for purchase building has been charged to the ordinary purchase account.
e) A sum of Rs.19000 written off from building a/c as depreciation has not posted to depreciation a/c.
f) An amount received from a debtor of Rs.19400 has been debted to his account as Rs.15800.
Required: Given rectifying entries and prepares a suspense account.