Pass Journal entries to rectify the errors in the following cases:
(i) A purchases of goods from David amounting to Rs. 150 has been wrongly passed through the Sales Book.
(ii) A credit sale of goods of Rs. 120 to Peter has been wrongly passed through the Purchases Book.
Rs. 200, salary paid to Cashier, Bimal, stands wrongly debited to his Personal Account.
(iv) A credit sale of Rs. 4,230 to Krishan entered as purchase from Kishan Rs. 4,320.
(v) Ramesh's Account was credited with Rs. 840 twice instead of once.
[Hint: (iv) Dr. Krishan: Rs. 4,230, Kishan: Rs. 4,320 Cr. Sales A/c: Rs. 4,230, Purchase A/c: Rs. 4,320.]