16. Rectify the following errors assuming that Suspense Account was opened.

Ascertain the difference in Trial Balance.

(a) Credit sales to Mohan ₹7,000 were recorded in Purchase Book. However, Mohan’s Account was correctly debited.

(b) Credit purchases from Rohan ₹9,000 were recorded in Sales Book. However, Rohan’s Account was correctly credited.

(c) Goods returned to Rakesh ₹4,000 were recorded in Sale Returns Book. However, Rakesh’s Account was correctly debited.

(d) Goods returned from Mahesh ₹1,000 were recorded through Purchase Returns Book. However, Mahesh’s Account was correctly credited.

(e) Goods returned to Naresh ₹2,000 were recorded through Purchases Book. However, Naresh’s Account was correctly debited.

(NCERT Numerical Q. 13)