In taking out a Trial Balance, a Book-Keeper finds that debit total exceeds the credit total by Rs.352.The amount is placed to the credit of a newly opened Suspense Account.Subsequently,the following mistakes were discovered. You are required to pass the
Necessary entries for rectifying the mistakes, and show the Suspense Account:
a) Sales Day Book was overcast by Rs.100.
b) A sale of Rs.50 to Shri Ram was wrongly debited to Shri Krishna.
c) General Expenses Rs.18 were posted as Rs.80.
d) Cash received from Shri Govind was debited to his account Rs.150.
e) While carrying forward the total of one page of the Purchases Book to the next,the amount of Rs.1,235 was entered as Rs.1,325