An accountant prepared the trial balance and short total ₹35,630 on debit side was debited to suspense account. The following errors were detected during the next financial year. Show how these are to be rectified.

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

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