17. There was a difference of ₹430 in a Trial Balance. It was placed on the Debit side of a Suspense A/c. Later on the following errors were discovered. Pass rectifying entries and prepare Suspense A/c.

1. Purchases book was overcast by ₹100.
2. Sales book was overcast by ₹1,000.
3. Goods for ₹800 purchased from Umakant, though entered in the purchase book, has not been posted to his account.
4. An amount of ₹500 has been posted to the credit side of commission account instead of 570.
5. Goods sold to Bharti for ₹4,400 has been posted to her account as ₹4,000
6. Goods sold to X for ₹750 were recorded in purchase book.

(See Illustration 11 for Solution)