A credit sale of good for ₹ 2,500 to Krishan has been wrongly passed through the Purchases Book

(i) What are the different causes that make a Trial Balance incorrect?

(ii) Pass the rectifying Journal entries:

(a) A credit sale of good for ₹ 2,500 to Krishan has been wrongly passed through the Purchases Book.

(b) ₹ 5,000 paid for freight on machinery purchased was debited to the Frieight Account as ₹ 500.

(c) The Returns Inward Book has been wrongly overcasted by ₹ 100.

(d) An amount of ₹ 500 due from Ramesh which had been written off as bad debt in previous year was recovered and had been posted to the Personal Account of Ramesh.

(e) A sum of ₹ 460 owed by Hari had not been included in the list of debtors.