Pass Journal entries to rectify the following errors which were located after preparing the Trial Balance: The Sales Book was overcast by ₹ 500.

Pass Journal entries to rectify the following errors which were located after preparing the Trial Balance:

(a) The Sales Book was overcast by ₹ 500.

(b) Credit purchases from Aradhya ₹ 6,000 were posted to the debit of her account as ₹ 9,000.

(c) Goods returned from Ayan ₹ 8,000 were recorded in Purchases Return Book.

(d) Wages paid ₹ 3,980 were recorded in the Cash Book as ₹ 3,890.

Solution:-