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

1. In the sales book for the month of January total of page 2 was carried forward to page 3 as ₹1,000 instead of ₹1200 and total of page 6 was carried forward to page 7 as ₹5,600 instead of ₹5,000.
2. Wages paid for installation of machinery ₹500 was posted to wages account as ₹50.
3. Machinery purchased from R & Co. for ₹10,000 on credit was entered in Purchase Book as ₹6,000 and posted there from to R & Co. as ₹1,000.
4. Credit sales to Mohan ₹5,000 were recorded in Purchases Book.
5. Goods returned to Ram ₹1,000 were recorded in Sales Book.
6. Credit purchases from S & Co. for ₹6,000 were recorded in sales book. However, S & Co. was correctly credited.
7. Credit purchases from M & Co. ₹6,000 were recorded in Sales Book as ₹2,000 and posted there from to the credit of M & Co. as ₹1,000.
8. Credit sales to Raman ₹4,000 posted to the credit of Raghvan as ₹1,000.
9. Bill receivable for ₹1,600 from Noor was dishonoured and posted to debit of Allowances account.
10. Cash paid to Mani ₹5,000 against our acceptance was debited to Manu.
11. Old furniture sold for ₹3,000 was posted to Sales account as ₹1,000.
12. Depreciation provided on furniture ₹800 was not posted.
13. Material ₹10,000 and wages ₹3,000 were used for construction of building. No adjustment was made in the books.

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