Trial balance of Anurag did not agree. It showed an excess credit 10,000. Anurag put the difference to suspense account. He located the following errors :
(i) Sales return book over cast by 1,000.
(ii) Purchases book was undercast by 600.
(iii) In the sales book total of page no. 4 was carried forward to page 5 as 1,000 instead of 1,200 and total of page 8 was carried forward to page 9 as 5,600 instead of 5,000.
(iv) Goods returned to Ram 1,000 were recorded through sales book.
(v) Credit purchases from M & Co. 8,000 were recorded through sales book.
(vi) Credit purchases from S & Co. 5,000 were recorded through sales book. However, S & Co. were correctly credited.
(vii) Salary paid 2,000 was debited to employee’s personal account.

Explanation