22. The accountant of X prepared the Trial Balance at the end of the year on 31st March, 2023. But there was a difference and the accountant put the difference in a Suspense Account. Rectify the following errors found and prepare the Suspense Account:

(a) The total of the returns outward book ₹420 has not been posted in the ledger. 

(b) A purchase of ₹350 from Y has been entered in the sales book. However, Y’s Account has been correctly entered.

(c) A sale of ₹390 to Z has been credited to his account ₹290.

(d) Old furniture sold for ₹5,400 had been posted as ₹4,500 in Sales Account.

(e) Goods taken by the proprietor ₹500 have not been entered in the books at all.