18. Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance.

1. Depreciation provided on machinery ₹4,000 was not posted to Depreciation account.
2. Bad debts written-off ₹5,000 were not posted to Debtors account.
3. Discount allowed to a debtor ₹100 on receiving cash from him was not posted to discount allowed account.
4. Goods withdrawn by proprietor for personal use ₹800 were not posted to Drawings account.
5. Bill receivable for ₹2,000 received from a debtor was not posted to Bills receivable account.