Question No. 2 from Page 171-Boulder's Books and rectification:
1) Dr. Suspense   644
  Cr. Head   			       313
  Cr. Head  				       331
(cancelling the wrong debit and giving the right credit to Head)
2) Dr. Suspense  100
    Cr. Joey                     100
(rectification of credit not given to Joey on sales returns made by her)
3) Dr. Motor Vehicles 	3000
    Cr. M.V Expenses         3000
(Cancelling the wrong debit given to MV expenses and debiting the asset a/c)
4) Dr.  Suspense   300
   Cr. Discount               300
(Rectification of overcast of dis allowed)
5) Dr. Loss by theft  700
    Cr.  Cash                      700
(loss by theft entry not recorded earlier being recorded now)

Suspense Account
Dr. 										Cr.
Head 644    Bal b/d    1044
Joey   100
Discount 300
Working Capital=Current Assets-Current Liabilities
2400-644-100-700=956

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