19. Trial balance of Anuj did not agree. It showed an excess credit of ₹6,000. He put the difference to suspense account. He discovered the following errors

1. Cash received from Ravish ₹8,000 posted to his account as ₹6,000.
2. Returns inwards book overcast by ₹1,000.
3. Total of sales book ₹10,000 was not posted to Sales account.
4. Credit purchases from Nanak ₹7,000 were recorded in sales Book. However, Nanak’s account was correctly credited.
5. Machinery purchased for ₹10,000 was posted to purchases account as ₹5,000.

Rectify the errors and prepare suspense account.