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Q1. A book-keeper, while preparing his trial balance finds that the debit exceeds by $ 7,250. Being required to prepare the final accounts, he places the difference to a Suspense Account. In the next year, the following mistakes were discovered: (a)A sale of $4,000 has been passed through the Purchase Day-book. The entry in customer's account has been correctly recorded. (b) Goods worth $2,500 taken away by the proprietor for his use has been debited to Repairs Acc. (c)A Bill receivable for $. 1,300 received from K has been dishonoured on maturity, but no entry passed. (d) Salary $ 650 paid to a clerk has been debited to his Personal Account. (e) A Purchase of $. 750 from R has been debited to his account. Purchases Account has been correctly debited. (f)A sum of $. 2,250 written off as depreciation on furniture has not been debited to Depreciation Account. Draft the Journal entries for rectifying the above mistakes and prepare Suspense Account