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 Karan as 5,000.
(b) Credit purchases from Rohan 9,000 were posted to the debit of Gobind as 10,000.
(c) Goods returned to Rakesh 4,000 were posted to the credit of Naresh as 3,000.
(d) Goods returned from Mahesh 1,000 were posted to the debit of Manish as 2,000.
(e) Cash sales 2,000 were posted to commission account as 200.