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 ₹ 6,000.
(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(c) Goods withdrawn by proprietor for personal use  ₹1,000 were credited to sales account as ₹ 1,600.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.