Rectify the following errors assuming that suspense account was opened.

Ascertain the difference in trial balance.

(a) Depreciation provided on machinery Rs. 4,000 was not posted to Depreciation account.

(b) Bad debts written-off Rs. 5,000 were not posted to Debtors account.

(c) Discount allowed to a debtor Rs. 100 on receiving cash from him was not posted to discount allowed account.

(d) Goods withdrawn by proprietor for personal use Rs. 800 were not posted to Drawings account.

(e) Bill receivable for Rs. 2,000 received from a debtor was not posted to Bills receivable account.
(Ans : Difference in trial balance Rs. 1,900 excess credit).