47. An accountant of a firm found that his Trial Balance was out (excess credit) by ₹742. He placed the amount in a Suspense Account and subsequently found the following errors: 

(i) A discount of ₹178 was allowed to Bharat but in his account only ₹100 is recorded

(ii) The total of the Purchases Book was ₹1,000 short. 

(iii) A sale of ₹375 to Kohli was entered in the Sales Book as ₹735. 

(iv) From the Purchases Book, Bose’s Account was debited with ₹175. 

(v) Cash ₹250 received from Maitra against debt previously written off was credited to his account.

(vi) Purchase of office furniture worth ₹750 on credit from Delhi Furnitures was entered in the Purchases Book.

(vii) While carrying forward the total of the Sales Book from one page to another the amount of ₹11,358 was written as ₹11,538.

(viii) The proprietor took goods of the value of ₹150 for his domestic consumption. No record of it has been made in the books.

(ix) Repairs bill of ₹410 for the proprietor’s personal car, has been paid by the firm and debited to the Repairs Account.

(x) A sale of ₹700 to Shriram has been entered in the Purchases Book.

Rectify the errors by means of suitable Journal entries and show the Suspense Account.