39. A Trial Balance disclosed a difference of ₹417 placed on the credit side of the Suspense Account. Later on the following errors were located:

(i) Goods worth ₹200 purchased from Sohan had been posted to his account as ₹250. 

(ii) A purchase of furniture for ₹500 was recorded in the Purchases Book.

(iii) Instead of crediting Gian’s Account with ₹512, it was debited with ₹215.

(iv) Goods worth ₹130 returned by Gian were entered in the Sales Book and posted therefrom to the credit of Gian’s Personal Account.

Pass the rectifying entries and prepare a Suspense Account.

(MSE Chandigarh)