35. During the course of an accounting year, an Accountant found a difference in the trial balance. He puts this difference in a newly opened suspense account. Subsequently, he located the following errors in his books of account:

(i) Goods purchased from Shiv for ₹10,000, but entered in sales book 

(ii) Received a bill receivable for ₹18,000 from Ganesh, but recorded in bills payable book.

(iii) An item of ₹4,000 in respect of purchases returns, wrongly debited to purchases account.

(iv) An item of ₹2,000 relating to pre-paid salary account omitted to be brought forward.

(v) Paid ₹1,000 on account of repair of furniture, but wrongly debited to furniture account.

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