Trial balance of John did not agree. He ...

Trial balance of John did not agree. He put the difference to suspense account and discovered the following errors :
(a) In the sales book for the month of January total of page 2 was carried forward to page 3 as 1,000 instead of 1200 and total of page 6 was carried forward to page 7 as 5,600 instead of 5,000.
(b) Wages paid for installation of machinery 500 was posted to wages account as 50.
(c) Machinery purchased from R & Co. for 10,000 on credit was entered in Purchase Book as 6,000 and posted there from to R & Co. as 1,000.
(d) Credit sales to Mohan 5,000 were recorded in Purchases Book.
(e) Goods returned to Ram 1,000 were recorded in Sales Book.
(f) Credit purchases from S & Co. for 6,000 were recorded in sales book. However, S & Co. was correctly credited.
(g) Credit purchases from M & Co. 6,000 were recorded in Sales Book as 2,000 and posted there from to the credit of M & Co. as 1,000.
(h) Credit sales to Raman 4,000 posted to the credit of Raghvan as 1,000.
(i) Bill receivable for 1,600 from Noor was dishonoured and posted to debit of Allowances account.
(j) Cash paid to Mani 5,000 against our acceptance was debited to Manu.
(k) Old furniture sold for 3,000 was posted to Sales account as 1,000. (l) Depreciation provided on furniture 800 was not posted.
(m) Material 10,000 and wages 3,000 were used for construction of building. No adjustment was made in the books. Rectify the errors and prepare suspense to ascertain the difference in trial balance.

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