[Ans. Suspense Account opened with a Credit of 1 Trial Balance of Kalpana Traders did not agree and showed an excess deb *32,600. They put the difference to a Suspense Account and discovered the following errors Cash received from Rani 10,000 was posted to the debit of Kamal as 12,00 Salary paid to an employee 4,000 were debited to his personal accom *2,400. (iii) Goods withdrawn by proprietor for personal use * 2,000 were credited to s account as 3200. (iv) Depreciation provided on machinery 6,000 was posted to machinery account a 600. (v) Sale of old car for 20,000 was credited to sales account as 12,000. Rectify the errors and prepare suspense account