Mr Mehrotra closes his books on 31st March, every year. In August, 2015 he found that his books for the year 2013-14 contained some errors in spite of an agreed Trial Balance. The errors were:
(a) ~ 800 paid for purchase of office furniture was posted to the Purchase Account.
(b) The Sales Book was overcast by ~ 250.
(c) ~ 275 paid for freight on machinery was debited to Freight Account for ~ 525.
(d) Closing stock was overcast by ~ 3,000 by a wrong casting in the inventory.
(e) An amount of ~ 700 was received in full settlement from a customer after he was allowed a discount of ~ 70, but while writing the books, the amount received was entered in the discount column and the discount allowed was entered in the cash column.
(f) A cheque of ~ 7,330 received from Mr Rao, after allowing him a discount of ~ 70 was endorsed to Mr Roy in full settlement, for ~ 7,500. The cheque was finally dishonoured but no entries for dishonour was passed in the books.
Give journal entries to rectify the above errors using Suspense Account, where necessary.