Trial balance of Raju showed an excess debit of 10,000. He put the difference to suspense account and discovered the following errors :
(a) Depreciation written-off the furniture 6,000 was not posted to Furniture account.
(b) Credit sales to Rupam 10,000 were recorded as 7,000.
(c) Purchases book undercast by 2,000.
(d) Cash sales to Rana 5,000 were not posted.
(e) Old Machinery sold for 7,000 was credited to sales account.
(f) Discount received 800 from kanan on playing cash to him was not posted. Rectify the errors and prepare suspense account.