24. Trial balance of Khatau did not agree. He put the difference to suspense account and discovered the following errors:

1. Credit sales to Manas ₹16,000 were recorded in the purchases book as ₹10,000 and posted to the debit of Manas as ₹1,000.
2. Furniture purchased from Noor ₹6,000 was recorded through purchases book as ₹5,000 and posted to the debit of Noor ₹2,000.
3. Goods returned to Rai ₹3,000 recorded through the Sales book as ₹1,000.
4. Old machinery sold for ₹2,000 to Maneesh recorded through sales book as ₹1,800 and posted to the credit of Manish as ₹1,200.
5. Total of Returns inwards book ₹2,800 posted to Purchase account.

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