The Trial Balance extracted from the books of Anil on 31st March, 2022 did not agree. The difference was transferred to a Suspense Account. In the year ended 31st March, 2022, following errors were identified:

(i) The total of Purchases Book was short by ₹ 500.

(ii) The total of one page of the Sales Book was carried forward to the next page as ₹ 2,785 instead of ₹ 2,587.

(iii) Goods returned by Ajay were not entered in the books at all worth ₹ 500.

(iv) A sale of ₹ 480 to Ram was entered in the Sales Book as ₹ 840.

(v) Wages ₹ 10,000 paid for installation of the new machine were debited to the Wages Account.

Pass necessary rectifying Journal entries.

Anurag Pathak Changed status to publish October 26, 2023