Rectify the following errors assuming that suspension account was opened.

Ascertain the difference in trial balance.

(a) Furniture purchased for Rs. 10,000 wrongly debited to purchase account as Rs. 4,000.

(b) Machinery purchased on credit from Raman for Rs. 20,000 recorded through Purchases Book as Rs. 6,000.

(c) Repairs on machinery Rs. 1,400 debited to Machinery account as Rs. 2,400.

(d) Repairs on overhauling of second hand machinery purchased Rs. 2,000 was debited to Repairs account as Rs. 200.

(e) Sale of old machinery at book value Rs. 3,000 was credited to sales account as Rs. 5,000.

(Ans : Difference in trial balance Rs. 8,800 excess credit).