18. In taking out the Trial Balance, book-keeper finds that he is out ₹3,809 excess debit. Being desirous of closing his books he places the difference to a newly opened Suspense A/c which is carried forward. In the next period he discovered that:

1. ₹17,715 received from X has not been posted to his account
2. A sum of ₹9,500 written off as depreciation on fixtures has not been posted to the Depreciation A/c.
3. ₹1,50,000 paid for furniture purchased has been charged to Ordinary Purchases A/c.
4. A discount of ₹3,742 allowed to a customer has been credited to him as ₹3,648.
5. The total of the Inwards return has been added ₹900 short.
6. An item of Sale for ₹5,900 was posted as ₹9,500 in the Sales Account

Give the rectifying entries and prepare the Suspense Account.