15. Rectify the following errors assuming that suspension account was opened. Ascertain the difference in trial balance.

1. Furniture purchased for ₹10,000 wrongly debited to purchase account as ₹4,000.
2. Machinery purchased on credit from Raman for ₹20,000 recorded through Purchases Book as ₹6,000.
3. Repairs on machinery ₹1,400 debited to Machinery account as ₹2,400.
4. Repairs on overhauling of second hand machinery purchased ₹2,000 was debited to Repairs account as ₹200.
5. Sale of old machinery at book value ₹3,000 was credited to sales account as ₹5,000.