21. Trial balance of Madan did not agree and he put the difference to suspense account. He discovered the following errors:

1. Sales return book overcast by ₹800.
2. Purchases return to Sahu ₹2,000 were not posted.
3. Goods purchased on credit from Narula ₹4,000 though taken into stock, but no entry was passed in the books.
4. Installation charges on new machinery purchased ₹500 were debited to sundry expenses account as ₹50.
5. Rent paid for residential accommodation of madam (the proprietor) ₹1,400 was debited to Rent account as ₹1,000.

Rectify the errors and prepare suspense account to ascertain the difference in trial balance.