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Q.no. 10 Mr.Tiwari while preparing Trial Balance finds that the debit exceeds by ₹3500. He places the difference to Suspence Account. In the next year the following mistakes were located by his auditor: (I) sales Book was undercast by ₹200 (ii) purchase Book was carried forward as 650 instead of ₹950. (iii) Credit sales to Pandey ₹400 posted as ₹4000. (iv) purchased of machinery of ₹10000 passed through the invoice Book. (v) sales to Rajveer ₹400 recorded in the sales Book as ₹4000. (vi) Sales of a machinery of ₹20000 to Anubhav not entered anywhere. You are required to (I) Rectify the errors. (ii) Prepare Suspence Account.