36. Pass journal entries to rectify the following errors. The trial balance had ₹1,260 excess credit. The difference has been posted to a suspense account:

(i) The total of returns inwards book has been cast ₹2,000 short.

(ii) The purchase of an office table costing ₹6,000 has been passed through the purchases day book.

(iii) A sum of ₹7,500 paid to workman for wages for making showcases has been charged to wages account.

(iv) A purchase of ₹1,340 has been posted to the creditor’s account as ₹600.

(v) A cheque of ₹4,000 received from Y has been dishonoured; it has been posted to the debit of allowances account.

After passing journal entries, prepare the suspense account.