42. Rajesh drew a Trial Balance for the year ended 31st March, 2024, There was a difference which he closed through Suspense Account. On a scrutiny, through following errors were found:

(i) Purchase Book for the month of April 2023 was undercasted by ₹1,000.

(ii) Sales Book of October 2023 was overcasted by ₹10,000.

(iii) A furniture purchased for ₹8,100 was entered in the Furniture Account as ₹810.

(iv) Goods taken by the proprietor ₹2,000 for gift of his daughter were not recorded.

(v) Machinery purchased for ₹10,000 was entered in the Purchases Book.

Pass necessary Journal entries to rectify the same and ascertain the difference in the Trial Balance that was shown under Suspense Account in respect of the above items.