Rectify the following errors identified in the books of Sunil. The Trial Balance showed Rs. 250 as debit excess. The difference has been posted to the Suspense Account.
(i) Total of debit side of Expenses Account has been cast in excess of Rs. 150.
(ii) Sales Account has been totalled short by Rs. 200.
(iii) One item of purchase of Rs. 25 has been posted from the Purchases Book to the Ledger as Rs. 350.
(iv) Sales return of Rs. 200 from a party has not been posted to that account, though the Party's Account has been credited.
(v) A cheque of Rs. 600 issued to the Supplier's Account (shown under Sundary Creditors) towards his dues had been wrongly debited to the Purchases Account.
(vi) Credit sale of Rs. 100 has been credited to the sales and also to the Sundary Debtors Account.
Required: Pass the necessary Journal entries for correcting the above and prepare a Suspense Account as it would appear in the Ledger.

Explanation

Note: Since the Suspense Account does not balance, it means that some errors still exist.