12. Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance.

1. Credit sales to Mohan ₹7,000 were posted to Karan as ₹5,000.
2. Credit purchases from Rohan ₹9,000 were posted to the debit of Gobind as ₹10,000.
3. Goods returned to Rakesh ₹4,000 were posted to the credit of Naresh as ₹3,000.
4. Goods returned from Mahesh ₹1,000 were posted to the debit of Manish as ₹2,000.
5. Cash sales ₹2,000 were posted to commission account as ₹200.