Trial balance of Khatau did not agree. He put the difference to suspense account and discovered the following errors :
(a) Credit sales to Manas ₹ 16,000 were recorded in the purchases book as ₹ 10,000 and posted to the debit of Manas as ₹ 1,000.
(b) Furniture purchased from Noor ₹ 6,000 was recorded through purchases book as ₹ 5,000 and posted to the debit of Noor ₹ 2,000.
(c) Goods returned to Rai ₹ 3,000 recorded through the Sales book as ₹ 1,000.
(d) Old machinery sold for ₹ 2,000 to Maneesh recorded through sales book as ₹ 1,800 and posted to the credit of Manish as ₹ 1,200.
(e) Total of Returns inwards book ₹ 2,800 posted to Purchase account.
Rectify the above errors and prepare suspense account to ascertain the difference in trial balance.