The trial balance is prepared by Dhanraj did not tell me and the difference was transfer in suspense account subsequently the following error where found rectify the error and show the suspense account a sale of rupees 16000 to Kamalnath was posted to Karan Nath insurance pay accounting 2 rupees 250 posted to ise a sale of rupees 1504 old machinery was passed through a sale book a purchase of shares from was not pass through the books rupees 80 the Debit balance on commission account was omitted from the trial balance the Purchase return book was under arrest by rupees 700