A book-keeper of a trading concern having failed to agree the trial balance, opened a suspense account and entered the difference in the trial balance.The following errors were subsequently discovered:-
(l)Goods sold to Manohar for Rs 550 was posted as Rs 5,500.
(ii)Purchases return book was carried forward as Rs 1,220 instead of Rs 1,120.
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Following is the Suspense Account for the given cases
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please refer to the pic attached
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