problem: The trial balance of Avanti Garments didn’t tally. In order to offer it an agreement, the accountant of the company transfers the difference to the suspense account. Later on he discovers the given errors:

a) An item of Rs.58,000 paid for the purchase of a new type-preparer for the accounts department has been wrongly passed via the purchase book.

b) An item of 700 in sales book has been posted as Rs. 980 in customer’s accounts.

c) An addition in the returns inward book has been cast Rs.240 short.

d) An item of Rs.450 appearing in the discount column on the credit side of cash book has been posted to credit side of the concerned personal account as Rs.540.

prepare down the journal entries to rectify the above errors and as well illustrate the Suspense Account.