Pass Rectifying Journal entries: Sale of goods to Raja Ram for ₹ 2,500 was passed through the Purchases Book.

Pass Rectifying Journal entries:

(i) Sale of goods to Raja Ram for ₹ 2,500 was passed through the Purchases Book.

(ii) A Cheque of ₹ 5,000 issued to a supplier (shown under Sundry Creditors) towards his dues has been debited to the Purchases Account by error.

(iii) Total of the Purchase Book of one page, ₹ 5,615 was carried forward to the next page as ₹ 6,551.

(iv) ₹ 5,000 spent on the extension of Building was debited to the Building Repairs Account.

(v) Goods returned by Mani Ram worth ₹ 1,200 were entered in the Returns Outward Book.

(vi) Material of the value of ₹ 2,000 was used in manufacturing some part of machinery in the factory itself. No record was made.