Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.
(a) Credit sales to Mohan ₹ 7,000 were posted to Karan as ₹ 5,000.
(b) Credit purchases from Rohan ₹ 9,000 were posted to the debit of Gobind as ₹ 10,000.
(c) Goods returned to Rakesh ₹ 4,000 were posted to the credit of Naresh as ₹ 3,000.
(d) Goods returned from Mahesh ₹ 1,000 were posted to the debit of Manish as ₹ 2,000.
(e) Cash sales ₹ 2,000 were posted to commission account as ₹ 200.