23. Give journal entries to rectify the following errors assuming that suspense account had been opened.

1. Goods distributed as free sample ₹5,000 were not recorded in the books.
2. Goods withdrawn for personal use by the proprietor ₹2,000 were not recorded in the books.
3. Bill receivable received from a debtor ₹6,000 was not posted to his account.
4. Total of Returns inwards book ₹1,200 was posted to Returns outwards account.
5. Discount allowed to Reema ₹700 on receiving cash from her was recorded in the books as ₹70.