There was an error in the Trial Balance of Ram Gopal on 31st March, 2018 and the difference in books was carried to the Suspense Account. On going through the books, you find that:
(i) Rs. 540 received from Mayank was posted to the debit side of his account.
(ii) Rs. 100 being purchases return was posted to the debit of the Purchase Account.
(iii) Discount of Rs. 300 received was posted to the debit of the Discount Account.
(iv) Rs. 374 paid for motor car repairs was debited to the Motor Car Account as Rs. 174.
(v) Rs. 400 paid to Naman was debited to the account of Manan.
Pass the Journal entries to rectify the above errors and state what amount was carried to the Suspense Account.
[Suspense Account opened with a Credit of Rs. 1,680.]