Trial balance of Anuj did not agree. It showed an excess credit of 6,000. He put the difference to suspense account. He discovered the following errors
(a) Cash received from Ravish 8,000 posted to his account as 6,000.
(b) Returns inwards book overcast by 1,000.
(c) Total of sales book 10,000 was not posted to Sales account.
(d) Credit purchases from Nanak 7,000 were recorded in sales Book. However, Nanak’s account was correctly credited.
(e) Machinery purchased for  10,000 was posted to purchases account as 5,000. Rectify the errors and prepare suspense account.