20. Trial balance of Raju showed an excess debit of ₹10,000. He put the difference to suspense account and discovered the following errors:

1. Depreciation written-off the furniture ₹6,000 was not posted to Furniture account.
2. Credit sales to Rupam ₹10,000 were recorded as ₹7,000.
3. Purchases book undercast by ₹2,000.
4. Cash sales to Rana ₹5,000 were not posted.
5. Old Machinery sold for ₹7,000 was credited to sales account.
6. Discount received ₹800 from Kanan on paying cash to him was not posted. 

Rectify the errors and prepare suspense account.