37. The books of Ramesh did not agree. The difference of ₹12,700 in trial balance was placed to the debit of suspense account. Subsequently, the following errors were located. Pass journal entries to rectify the errors and prepare the suspense account:

(i) The total of the purchases returns book, ₹2,100 has not been posted. 

(ii) A sale of ₹4,300 to Ram has been credited to his account as ₹3,400. 

(iii) A purchase from Suresh for ₹4,000 has been entered in the sales book. However, Suresh has been correctly credited with ₹4,000.

(iv) Old furniture sold on credit for ₹5,400 has been recorded in the sales account as ₹4,500.

(v) Goods taken away by Ramesh, the proprietor for his personal use worth ₹750 has not been recorded in the books of accounts at all.