An accountant prepared the trial balance and short total ₹31,700 on debit side was debited to suspense account. Subsequently, before the preparation of final accounts, the following errors were detected:

(i) Debit side bank column of cash book was under totalled by ₹150.

(ii) A credit sales of ₹3,000 to Deepak was posted correctly to sales account but it was posted to the credit side of Deepak’s account.

(iii) Total of purchase book ₹13,000 was posted to the credit of sales account.

(iv) Credit sales of goods ₹4,500 to Mukesh was wrongly entered in purchase day book.

(v) Total of credit side discount column of cash book ₹240 was posted to the credit of discount allowed account.

(vi) Credit purchase ₹1,500 from Dilip entered correctly in the purchase day book but it was posted to credit of his account with ₹1,050.