Pass journal entries to rectify the following errors in the books of Manish which were located after preparation of Trial Balance:

Pass journal entries to rectify the following errors in the books of Manish which were located after preparation of Trial Balance:

(a) Goods of the value ₹ 5,000 returned by Aanchal were entered in the Sales Book and posted therefrom to the credit of her account.

(b) Payment of ₹ 1,000 to Ramesh and ₹ 1,200 to Suresh was made but Ramesh was debited with ₹ 1,200 and Suresh with ₹ 1,000.

(c) A sum of ₹ 375 owed by Ajay has been included in the list of sundry creditors.

(d) Credit sales to Mohan ₹ 14,000 were posted to the credit of his account.