22. Trial balance of Kohli did not agree and showed an excess debit of ₹16,300. He put the difference to a suspense account and discovered the following errors:

1. Cash received from Rajat ₹5,000 was posted to the debit of Kamal as ₹6,000.
2. Salaries paid to an employee ₹2,000 were debited to his personal account as ₹1200.
3. Goods withdrawn by proprietor for personal use ₹1,000 were credited to sales account as ₹1,600.
4. Depreciation provided on machinery ₹3,000 was posted to Machinery account as ₹300.
5. Sale of old car for ₹10,000 was credited to sales account as ₹6,000. Rectify the errors and prepare suspense account.