Trial Balance and Rectification of Errors

Rectify the following errors assuming that suspension account was opened.
Ascertain the difference in trial balance.
(a) Furniture purchased for ` 10,000 wrongly debited to purchase account
as ` 4,000.
(b) Machinery purchased on credit from Raman for ` 20,000 recorded
through Purchases Book as ` 6,000.
(c) Repairs on machinery ` 1,400 debited to Machinery account as
` 2,400.
(d) Repairs on overhauling of second hand machinery purchased ` 2,000
was debited to Repairs account as ` 200.
(e) Sale of old machinery at book value ` 3,000 was credited to sales account
as ` 5,000.