Trial Balance of a firm did not match and difference was placed in Suspense Account. The following errors were subsequently identified:
(i) Sales Book was overcasted by Rs. 200.
(ii) Goods sold to Manohar for Rs. 550 was posted as Rs. 5,500.
(iii) Purchases Book was overcasted by Rs. 800.
(iv) Purchases Return Book was carried forward as Rs. 1,220 instead of Rs 1,120.
You are required to pass the Journal entries for rectification of the above errors.

Explanation