Rectify the following errors assuming that Suspense Account was opened. Ascertain the difference in Trial Balance.

Rectify the following errors assuming that Suspense Account was opened. Ascertain the difference in Trial Balance.

(a) Credit sales to Mohan ₹ 7,000 were recorded in Purchase Book. However, Mohan’s Account was correctly debited.

(b) Credit purchases from Rohan ₹ 9,000 were recorded in Sales Book. However, Rohan’s Account was correctly credited.

(c) Goods returned to Rakesh ₹ 4,000 were recorded in Sale Returns Book. However, Rakesh’s Account was correctly debited.

(d) Goods returned from Mahesh ₹ 1,000 were recorded through Purchase Returns Book. However, Mahesh’s Account was correctly credited.

(e) Goods returned to Naresh ₹ 2,000 were recorded through Purchase Book. However, Naresh’s Account was correctly debited.

[Ans. Opening Cr. Balance of Suspense Account ₹ 6,000; Total of Suspense Account ₹ 26,000]