Rectify the following errors identified in the books of Dutt. The Trial Balance did not match, Rs. 14,930 being excess credit. The difference was placed in Suspense Account:
(i) An amount of Rs. 100 was received from Das on 31st March, 2019 but was entered in the Cash Book on 4th April, 2019.
(ii) Returns Inward Book for December was shortcasted by Rs. 1,000.
(iii) Purchase of an office table for Rs. 3,000 was passed through the Purchases Book.
(iv) Rs. 3,750 paid for wages to workmen for making showcases was charged to the Wages Account.
(v) Purchase of Rs. 670 was posted to Creditor's Account as Rs 600.
(vi) A cheque for Rs. 200 received from Pradeep was dishonoured and was debited to the 'Printing and Stationery Account'.
(vii) Rs. 10,000 paid for purchase of a motor cycle was debited to 'Miscellaneous Expenses Account'.
(viii) An amount of Rs. 10,000 owed by Deepak was omitted from Sundry Debtors.
(ix) Daman paid Rs. 6,700 but her account was wrongly credited with Rs. 10,700.

Explanation

Note: The entry already passed in the Cash Book on 4th April, 2019 will be reversed by entering on the credit side of the Cash Book, ''By Das (to reverse entry wrongly passed on 4th April).... Rs. 100''.