Accounting · Rectification of Errors

A company's Trial Balance on March 31, 2025, showed a difference, with the Debit side exceeding the Credit side by ₹47,200. Subsequent investigation revealed the following errors: 1. A sale of goods to Mr. 'X' for ₹15,000 was correctly recorded in the Sales Book but was posted to his account as ₹1,500. 2. Purchase of an office table for ₹22,000 was debited to the Purchases Account instead of the Furniture Account. 3. Wages paid for installation of new machinery, ₹7,500, was debited to the Wages Account. What is the amount that should be transferred to the Profit and Loss Adjustment Account after rectifying these nominal errors, and what is the final balance in the Suspense Account?