Rectify the following errors:
(a) 
Sales book overcast by Rs 700. 
(b) 
Purchases book overcast by Rs 500. 
(c) 
Sales return book overcast by Rs 300. 
(d) 
Purchase return book overcast by Rs 200. 
Journal 

S.No. 
Particulars 
L.F. 
Debit Amount Rs 
Credit Amount Rs 

(a) 
Sales A/c 
Dr. 

700 



To Suspense A/c 

700 

(Sales Book overcast by Rs 700, now rectified) 







(b) 
Suspense A/c 
Dr. 

500 



To Purchases A/c 

500 

(Purchases Book overcast by Rs 500, now rectified) 







(c) 
Suspense A/c 
Dr. 

300 


To Sales Return A/c 


300 

(Sales Return Book overcast by Rs 300, now rectified) 








(d) 
Purchases Return A/c 
Dr. 

200 


To Suspense A/c 


200 

(Purchases Return Book overcast by Rs 200, now rectified) 










