The Trial Balance of M/s. Gupta & Sons shows a difference of Rs. 52,200. To prepare the Final Account on 31st March, 2019, this difference is placed in a Suspense Account. Afterwards the following errors were disclosed. Pass the necessary entries to rectify them and show the Suspense Account.
(i) Purchases Book total had been undercasted by Rs. 20,000.
(ii) A cheque received from Vasudev for Rs. 7,800 had been debited in the Cash Book but not posted in vasudev's Personal Account.
(iii) Returns Outward Book had been overcasted by Rs. 10,000.
(iv) Goods returned by Yash Pal worth Rs. 15,000 have been entered in Returns Outward Book. However, Yash Pal's Account is correctly posted.