Trial balance of Khatau did not agree. He put the difference to suspense account and discovered the following errors :
(a) Credit sales to Manas 16,000 were recorded in the purchases book as 10,000 and posted to the debit of Manas as 1,000.
(b) Furniture purchased from Noor 6,000 was recorded through purchases book as 5,000 and posted to the debit of Noor 2,000.
(c) Goods returned to Rai 3,000 recorded through the Sales book as 1,000.
(d) Old machinery sold for 2,000 to Maneesh recorded through sales book as 1,800 and posted to the credit of Manish as 1,200.
(e) Total of Returns inwards book 2,800 posted to Purchase account. Rectify the above errors and prepare suspense account to ascertain the difference in trial balance.