Trial Balance and Rectification of Errors

Rectify the following errors and ascertain the amount of difference in trial
balance by preparing suspense account:
(a) Credit sales to Mohan ` 7,000 were posted as ` 9,000.
(b) Credit purchases from Rohan ` 9,000 were posted as ` 6,000.
(c) Goods returned to Rakesh ` 4,000 were posted as ` 5,000.
(d) Goods returned from Mahesh ` 1,000 were posted as ` 3,000.
(e) Cash sales ` 2,000 were posted as ` 200