a. Illustration 33. You are presented with a trial balance of S Ltd as on 30.06.2013 showing the credit is in exces by 415 which was been carried to Suspense Account. On a close scrutiny of the books, the following errors were revealed: A cheque of 3,456 received from Sankar after allowing him a discount of 46 was endorsed to Sharma in full settlement for 3,500. The cheque was finally dishonored but no entries are passed in the books. b. Goods of the value of 230 returned by Sen were entered in the Purchase Day Book and posted therefrom to Das as 7 320. Bad debts aggregating > 505 written off during the year in the Sales Ledger but were not recorded in the general ledger. d. Bill for 750 received from Mukherjee for repairs to Machinery was entered in the Inward Invoice Book as 650. > 1.100 I FINANCIAL ACCOUNTING C. e. Goods worth * 1,234 Purchased from Mr. Y on 28.6.2013 had been entered in Day Book and credited to him but was not delivered till 5th June 2013. Stock being taken by the purchase on 30.06.2013. The title of the goods was, however, passed on 28.06.2013. f. 79 paid for freight on Machinery was debited to freight account as 97. You are required to pass the necessary journal entries for correcting the books