Accounting · Rectification of Errors

A senior audit officer is conducting a post-migration audit of a bank's general ledger for the financial year 2024 to 2025. The auditor observes that the trial balance as of March 31, 2025, fails to agree, and a suspense account has been opened with a credit balance of 44,000 rupees to balance the books. Investigation reveals the following: 1. A recovery of 15,000 rupees from a previously written-off bad debt was correctly entered in the cash book but was posted to the credit of the specific borrower's personal loan account. 2. A purchase of office stationery worth 12,000 rupees on credit from a local vendor was correctly recorded in the purchase book but was posted to the debit of the vendor's account in the ledger. 3. The total of the sales return book for February 2025 was undercast by 10,000 rupees. 4. A credit sale of 11,000 rupees to a customer was correctly recorded in the sales book but was posted as 1,000 rupees in the customer's ledger account. If all these errors are rectified, what will be the final status of the suspense account?