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.