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Illustration 2 The Bank statement of Mr. J. White dated 31.12.2013 showed a balance with his Bank of 924, when checked with his Cash Book the following were noted: (a) During December, the Bank had paid 200 for a yearly contribution of Mr. White, made to a local charity, as per his standing order. This amount appeared in the Bank statement but not in the Cash Book. (b) The Bank had credited his account with 528 interest and had collected on his behalf * 230 as dividends. No corresponding entries were made in the Cash Book. (c) A cheque of 65 deposited into the Bank on 28.12.2013 was not cleared by the Bank till after 31.12.2013 (d) A cheque of 150 deposited into and cleared by the Bank before 31.12.2013 was not entered in the Cash Book, through an oversight. (e) Cheques drawn by and posted to parties by Mr. White on 31.12.2013 for 573, 119 and 46 were presented for payment to the Bank only on 3.1.2014. Illustration 32. The books of M/s Shakti trading for the year ended 31st March 2013 were closed with a difference that was posted to Suspense A/C. The following errors were found subsequently: (a) Goods of 12,500 returned to Thick & Fast Corporation were recorded in Return Inward book as 21,500 and from there it was posted to the debit of Thick & Fast Corporation. (b) A credit sale of 7 7,600 was wrongly posted as 6,700 to customer's A/c in sales ledger. (c) Closing stock was overstated by 5,000 being totaling error in the schedule of inventory. (d) 8900 paid to Bala was posted to the debit of Sethu as 9,800 (e) Goods purchased from Evan Traders for 3,250 was entered in sales book as 3,520 (f) * 1,500, being the total of discount column on the payment side of the cash book was not posted. Rectify the errors and pass necessary entries giving effects to Suspense A/c and P & L Adjustment A/C