44. Trial Balance of a bookkeeper shows an excess of debits over credits by ₹261. This difference is placed in a Suspense Account to facilitate books closure. Later on the following errors discovered:

(i) A credit item of ₹349 has been debited to a Personal Account as ₹439. 

(ii) A sum of ₹625 written off from fixtures as depreciation has not been posted to the Depreciation Account.

(iii) ₹9,000 paid for furniture bought have been charged to the Purchases Account. 

(iv) A discount allowed to a customer has been credited to him as ₹145 in place of ₹54. 

(v) A sale of ₹594 was posted as ₹495 in the Sales Account. 

(vi) The total of Returns Inward Book has been added ₹10 short. 

Pass the Journal entries to correct these errors and prepare the Suspense Account.