A Book keeper found his trial balance not balanced placed the difference amount in the suspense account and subsequently found the following errors :
(a) Sales book was overcast by Rs 1,500.
(b) Rs 2,900 received from Vani in full settlement of his account of Rs 3,000 was posted in cash book but omitted to be entered in her account.
(c) The total of the sales book Rs 12,000 was debited to sales returns account.
(d) Rs 1,000 received as interest was credited to interest account as Rs 100.
