Illustration 33. You are presented with a trial balance of S Ltd as on 30.06.2020 showing the credit is in exces by Rs. 415 which was been carried to Suspense Account. On a close scrutiny of the books, the following errors were revealed:

1. A cheque of Rs. 3,456 received from Sankar after allowing him a discount of Rs. 46 was endorsed to Sharma in full settlement for Rs. 3,500 . The cheque was finally dishonored but no entries are passed in the books.
2. Goods of the value of Rs. 230 returned by Sen were entered in the Purchase Day Book and posted therefrom to Das as Rs. 320.
3. Bad debts aggregating Rs. 505 written off during the year in the Sales Ledger but were not recorded in the general ledger.
4. Bill for Rs. 750 received from Mukherjee for repairs to Machinery was entered in the Inward Invoice Book as Rs. 650.
5. Goods worth Rs. 1,234 Purchased from Mr. Y on 28.6.2020 had been entered in Day Book and credited to him but was not delivered till 5 th June 2020. Stock being taken by the purchase on 30.06.2020. The title of the goods was, however, passed on 28.06.2020.
6. Rs. 79 paid for freight on Machinery was debited to freight account as Rs. 97 . You gre