Trial balance of Raju showed an excess debit of Rs 10,000. He put the difference to suspense account and discovered the following errors:      (5 marks)

(a) Depreciation written-off the furniture Rs 6,000 was not posted to Furniture account.  

(b) Credit sales to Rupam Rs 10,000 were recorded as Rs 7,000.

(c) Purchases book undercast by Rs 2,000.

(d) Cash sales to Rana Rs 5,000 were not posted.

(e) Old Machinery sold for Rs 7,000 was credited to sales account.

(f) Discount received Rs 800 from Kanan on playing cash to him was not posted. Rectify the errors and prepare suspense account.