The periodic total of sales return journal is posted to :

The periodic total of purchases return journal is posted to :

The periodic departure and return is known as

The periodic departure and return is known as

Correct the following errors in Hari's Books: (i) Credit sale of Rs. 132 to R. Krishan correctly entered in Sales Journal but posted to his account as Rs. 312. (ii) The total of the credit side of Ramesh's Account was overcasted by Rs. 2,000. (iii) Total of the Purchases Journal of Rs. 5,250 has been posted to Purchases Account as Rs. 5,205. (iv) Printer purchased from R. Ltd. for Rs. 4,000 on credit was entered in the Purchases Book. (v) An item of Rs. 2,000 entered in the Sales Return Book was posted to the debit of Pandey who had returned the goods.