Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.
(a) Credit sales to Mohan 7,000 were posted to the credit of his account.
(b) Credit purchases from Rohan 9,000 were posted to the debit of his account as 6,000.
(c) Goods returned to Rakesh 4,000 were posted to the credit of his account.
(d) Goods returned from Mahesh 1,000 were posted to the debit of his account as 2,000.
(e) Cash sales 2,000 were posted to the debit of sales account as 5,000.