How will be the following errors rectified in the books of Param if Param if Suspense Account does not exist?
(i) Purchases Book is undercasted by Rs. 100.
(ii) Returns Inward Book is undercasted by Rs. 50.
(iii) Rs. 250 written off as depreciation on Machinery is not debited to the Depreciation Account.
(iv) Stationery of Rs. 75 posted twice to the Stationery Account.
(v) Credit sale of Rs. 151 to Hari, correctly entered in the Sales Book, is posted as Rs. 115.