A Ltd. agreed to collect the debts and pay the creditors on behalf of Senthil from whom the company had acquired a running business. The firm’s debtors and creditors totaled ₹1,50,000 and ₹50,000 respectively. The debtors realized ₹1,48,300 only and the creditors were paid ₹42,000 in full settlement. The company is entitled to a commission of 2.5% on amounts realized and 1% on amounts paid. Prepare Senthil’s Suspense A/c assuming the final settlement was made in cash.