to rectify errors

Q3. The Book keeper of a firm found that his trial balance did not agree. Its credit total exceeded the debit total by Rs.2850. He placed the amount in Suspense A/c and subsequently found the following errors. (i) A credit item of Rs.3490 has been debited to his personal Account as Rs.4390. (ii) A sum of Rs.2650 written off as depreciation on machine has not been posted to Depreciation A/c. (iii) Goods of Rs.5300 sold were returned by the customer and were taken into stock before closing the books but were not entered in the books. (iv) Rs.4800 due from Lakhan Pal which had been written off as bad debt in a previous year was unexpected recorded and had been posted to the personal account of Lakhan Pal. (v) Sales Book is undercast by Rs.1500. (vi) Rs.4000 withdrawn for domestic use by the proprietor was debited to General Expenses A/c. (vii) Machine Purchased from Machine Mart for Rs.18000 were entered in the Purchases Book. (viii) Cash paid Rs.1200 to Lakshman was credited to Ram as Rs.2100