45. Rectify the following errors found in the books of Bheem. Trial Balance had ₹930 excess Credit. The difference has been posted to a Suspense Account: 

(i) The total of Returns Inward Book has been cast ₹1,000 short.

(ii) The purchase of an office table costing ₹3,000 has been passed through the Purchases Book.

(iii) Cartage paid for the newly purchased machinery ₹3,750, posted to Cartage Account. 

(iv) A purchase of ₹670 had been posted to the Creditors’ Account as ₹600

(v) A cheque for ₹2,000 received from Nakul had been dishonoured and was passed to the debit of the Allowances Account.

(vi) An amount of ₹15,720 due from Prasad written off as bad in a previous year was recovered and credited to the Personal Account of Prasad.

After rectification reflect the transactions in the Suspense Account.