Trial balance of Kohli did not agree and showed an excess debit of 16,300. He put the difference to a suspense account and discovered the following errors:
(a) Cash received from Rajat 5,000 was posted to the debit of Kamal as 6,0000.
(b) Salaries paid to an employee 2,000 were debited to his personal account as 1200.
(c) Goods withdrawn by proprietor for personal use 1,000 were credited to sales account as 1,600.
(d) Depreciation provided on machinery 3,000 was posted to Machinery account as 300.
(e) Sale of old car for 10,000 was credited to sales account as 6,000. Rectify the errors and prepare suspense account.