29. In taking out a Trial Balance, an Accountant finds an excess debit of ₹1,098. Being desirous of closing his books, he places the difference to Suspense A/c. Later on he detects the following errors:

1. Goods purchased from Surinder for ₹350 has been credited to his account as ₹530. 
2. Goods sold to Dinesh for ₹800 have been debited to his account as ₹880.
3. A cheque of ₹1,250 received from a debtor had been correctly entered in the cash book but posted to his Personal A/c as ₹1,200.
4. ₹780, paid for freight on machinery purchased was debited to Freight Account as ₹708.
5. Goods to the value of ₹130 returned by a customer Navin Kumar had been posted to the debit of his account. 
6. ₹1,440 paid for repairs to Motor Car were debited to Motor Car A/c as ₹1,400.
7. Total of purchase return book ₹500 was posted to the debit of Purchase A/c.

Give necessary rectifying entries and prepare suspense account.