An amount of ₹ 2,000 received from Mohan on 1st April, 2023 had been entered in the Cash Book as having been received on 31st March, 2023.

Pass the rectification entries for the following transactions:

(i) An amount of ₹ 2,000 received from Mohan on 1st April, 2023 had been entered in the Cash Book as having been received on 31st March, 2023.

(ii) The balance in the account of Rahim ₹ 1,000 had been written off as bad but no other account has been debited.

(iii) An addition in the Returns Inward Book had been cast ₹ 100 short.

(iv) A cheque for ₹ 200 drawn for the Petty Cash Account has been posted in the account of Asif.

(v) Ramesh’s Account was credited with ₹ 840 twice instead of once.