41. The Trial Balance of M/s. Gupta & Sons shows a difference of ₹52,200. To prepare the Final Account on 31st March, 2024, this difference is placed in a Suspense Account.

Afterwards the following errors were disclosed, Pass the necessary entries to rectify them and show the Suspense Account.

(i) Purchases Book total had been undercasted by ₹20,000.

(ii) A cheque received from Vasudev for ₹7,800 had been debited in the Cash Book but not posted in Vasudev’s Personal Account.

(iii) Returns Outward Book had been overcasted by ₹10,000

(iv) Goods returned by Yash Pal worth ₹15,000 have been entered in Returns Outward Book. However, Yash Pal’s Account is correctly posted. 

(Delhi, Modified)