24. Trial Balance of Madan did not agree and he put the difference to Suspense Account. He discovered the following errors

(a) Sales Returns book overcast by ₹800.

(b) Purchases returns to Sahu ₹2,000 were not posted to his account.

(c) Goods purchased on credit from Narula ₹4,000 though taken into stock but no entry was passed in the books.

(d) Installation charges on new machinery purchased ₹500 were debited to sundry expenses account as ₹50.

(e) Rent paid for residential accommodation of Madan (the proprietor) ₹1,400 was debited to Rent A/c as ₹1,000.

Rectify the errors and prepare Suspense Account to ascertain the difference in Trial Balance. 

(NCERT Numerical Q. 21)