Pass journal entries to rectify the following errors using suspense account where necessary: Goods of the value of ₹ 2,000 returned by Mr. Gupta were entered in the Sales Book and posted therefrom to the credit of his account.

Pass journal entries to rectify the following errors using suspense account where necessary:

(i) Goods of the value of ₹ 2,000 returned by Mr. Gupta were entered in the Sales Book and posted therefrom to the credit of his account.

(ii) Goods worth ₹ 1,500 bought by the proprietor for his personal use without any payment being made as yet, was wrongly entered in the Purchase Book.

(iii) An amount of ₹ 2,000 due from Mahesh Chand which had been written off as a bad debt in previous year was unexpectedly recovered has been posted to the personal account of Mahesh Chand.

(iv) Preeti was paid cash ₹ 2,800 but Jyoti was debited by ₹ 2,000.

(v) Purchases book is undercast by ₹ 1,000