Q. Give journal entries to rectify the following:
(i) A purchase of goods from Varun amounting to Rs. 300 has been wrongly entered through the sales book.
(ii) On 31st December, goods of the value of Rs. 600 were returned by X and were taken into stock on the same date but no entry was passed in the books.
(iii) An amount of Rs. 400 due from Y which had been written-off as a bad debt in a previous year, was unexpectedly recovered, and had been posted to the personal account of Y.
(iv) A cheque for Rs. 200 received from Z was dishonoured and had been posted to the debit of sales retuns account.
(v) Depreciation provided on machinery Rs. 4,000 was posted as Rs. 400.
(vi) Bad debts written-off Rs. 5,000 were posted as Rs. 6,000. (vii) Discount allowed to a debtor Rs. 100 on receiving cash from him was posted as Rs. 60.
(viii) Goods withdrawn by proprietor for personal use Rs. 3,000,not recorded.
(ix) Bills receivable for Rs. 2,000 received from a debtor was posted as Rs. 3,000.