26. Rajesh Kumar was unable to reconcile his Trial Balance as on 31st March 2023 and has opened a suspense account from the difference. Later on the following errors were discovered:

(1) There were three compensating errors

(a) The total of Sales Return Book was overcast by ₹100.

(b) The total of one page of the Purchase Book was carried forward as ₹1,286 instead of ₹1,826.

(c) Goods purchased from C for 400 was debited to his account as ₹40.

(2) ₹425 paid for wages to workmen for making office table were debited to wages account.

(3) Rent paid ₹1,500 were posted to the credit of Rent account as ₹150. 

(4) Cash received from Ghanshyam 500 were correctly recorded in cash book but were posted to his account as ₹50.

(5) ₹720 paid to Kamal has been debited to Kamlesh A/c as ₹520.

(6) The total of Purchase Return Book ₹2,500 was left unposted.

Pass rectifying entries and prepare Suspense A/c.

Hint :-(See Illustration 18 for Solution).