The Trial Balance of S. Sen did not agree and the difference in books was carried to a Suspense Account. Pass the entries required to rectify the following errors which accounted for the difference. Also, prepare the Suspense Account:
(i) A Sales Invoice for Rs. 1,000 for goods sold on credit to B. Basu was entered in the Purchases Book but in the Ledger, the amount was correctly debited to the Account of B. Basu.
(ii) Goods bought on credit from Ram Lal for Rs. 1,500 were wrongly debited to his account as Rs. 5,100.
(iii) An amount of Rs. 275 was posted as Rs. 325 to the debit side of the Commission Account.
(iv) The Sales Book for the month of April was undercasted by Rs. 100.
(v) Rs. 460 paid for building repairs was debited to the Building Account as Rs. 640.
[Suspense Account opened with a Credit of Rs. 8,930.]