25. There was an error in the Trial Balance of Mr. Steel on 31st March, 2023, and the difference in Books was carried to a Suspense Account. On going through the Books you find that:

(i) ₹5,400 received from Mr. A was posted to the debit of his account.

(ii) ₹1,000 being purchases return were posted to the debit of Purchases Account.

(iii) Discount received ₹2,000 was posted to the debit of Discount Account.

(iv) ₹2,740 paid for Repairs to Motor Car was debited to Motor Car Account as ₹1,740.

(v) ₹4,000 paid to B was debited to A’s Account.

Give Journal Entries to rectify the above errors and ascertain the amount transferred to Suspense Account on 31st March, 2023 by showing the Suspense Account, assuming that the Suspense Account is balanced after the above corrections.