38. There was a difference in the Trial Balance of M/s. Jain & Sons, prepared for the year ended 31st March, 2024. The accountant put the difference in Suspense Account.

The following errors were found:

(i) Purchases Return Book total ₹400 has not been posted to Ledger Account.

(ii) ₹5,100 spent on legal expense for the newly acquired Building was debited to the Building Account as ₹1,500.

(iii) A sale of ₹6,540 to Rajat has been credited to his account.

Rectify the errors and show the Suspense Account with Nil closing balance. 

(KVS, Modified)