34. During the course of an accounting year, the accountant prepared a trial balance which did not tally. He put the difference in a suspense account. Subsequently, he located the following errors in his books of account:

(i) The total of the returns outwards book, ₹21,500 has not been posted.

(ii) A sale of ₹4,300 to Ramesh has been credited to him as ₹3,400.

(iii) A sale of ₹2,960 to Shyam has been recorded in sales book as ₹2,690.

(iv) Old furniture sold for cash worth ₹5,400 has been posted in sales account as ₹4,500. There was no profit or loss on sale.

(v) Goods taken by proprietor worth ₹1,000 have not been recorded in the books of account at all.

Pass journal entries to rectify the above mentioned errors and prepare suspense account assuming no error has remained undetected.