19. A Book-keeper failed to balance his trial balance, the credit side exceeding the debit side by ₹175. This amount was entered in a Suspense Account. Later on the under mentioned errors were discovered:

1. Goods amounting to ₹620 sold to D & Co. were correctly entered in the Sales book, but posted to the Company’s A/c as ₹260.
2. A credit balance of ₹755 of Rent Received account was shown as ₹570.
3. The total of Returns Outwards Book amounting to ₹200 was not posted to the Ledger.
4. Goods worth ₹100 were purchased from Prakash but the amount was entered in the Sales Book. The account of Prakash was correctly credited.
5. Sales Book was undercast by ₹100.
6. The total of the credit side of Sohan’s account was overcast by ₹100.

Give journal entries to rectify these errors and prepare the Suspense Account.