An accountant could not tally the trial balance . the difference was placed to suspense account. The following errors were located (1). The sales book was under cast by 3,500 (2). Legal expenses paid Rs.950 were not posted to legal expenses account (3). Discount allowed column of cash book was wrongly added as Rs. 1,400 instead of Rs.1,200 (4). Commission paid Rs.250 was posted twice in commission account (5). Sale of Rs.1390 to ramnath was posted to his account as Rs. 1930 . Give rectification entries and prepare suspense account.
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