Trial balance showed debit excess by ₹10,000. It was put to suspense account. At a later date before the preparation of final accounts, the following errors were found in the books of accounts. Rectify these accounts and prepare suspense account.

(i) Cheque of  ₹ 1,700 received from a customer Mahesh was recorded in the cash book by ₹ 1,070.

(ii) Cash payment of wages ₹ 700 entered correctly in the cash book but it was not posted to wages.

(iii) Depreciation charged on building ₹ 20,000 was not debited to the depreciation account.

(iv) Wages paid for the construction of building ₹ 35,000 debited to the wages account.

(v) Rent received in cash ₹ 1,400 entered to the credit of sales account by ₹ 140.

(vi) Cash sale of furniture ₹ 2,000 wrongly entered to the sales account.

(vii) Credit sales of ₹ 3,500 to Mohit entered correctly in the sales day book but it was posted to the credit of Mohit’s account by ₹ 3,050.