The trial balance of Shri Govind shows a difference of ~ 500, the credit side being in excess. The difference is subsequently found due to the following mistakes:
(a) The purchase of an office table costing ~ 2,000 had been passed through the Purchases Day Book.
(b) A motor car had been purchased for ~ 3,400. Cash had been correctly credited but the Motor Car Account had been debited with ~ 3,140 only.
(c) Interest on deposits received ~ 60 had been debited in the Cash Account, but had not been credited to the Interest Account.
(d) The balance in the account of Mr Rahim ~ 100 had been written off as bad but no other account had been debited.
(e) A debit balance of ~ 200 on the personal account of Mr John (correctly shown in the Ledger) had been omitted when extracting a Trial Balance.
Give the necessary journal entries and show the Suspense Account. [C.A. (Entrance ) Adapted]
