Mukesh found that the Trial Balance did not agree. He found the following errors:
(i) In the Sales Book for the month of January, total of Page No. 3 was carried forward to Page No. 4 as Rs. 1,000 instead of Rs. 1,200 and total of Page No. 7 was carried forward to Page No. 8 as Rs. 5,600 instead of Rs. 5,000.
(ii) Goods returned to Anushka Rs. 10,000 were recorded in the Sales Book.
(iii) Bill Received for Rs. 800 from Riya was dishonoured and posted to the debit of Allowances Account.