Give journal entries to rectify the following errors assuming that suspense account had been opened.
(a) Goods distributed as free sample 5,000 were not recorded in the books.
(b) Goods withdrawn for personal use by the proprietor 2,000 were not recorded in the books.
(c) Bill receivable received from a debtor 6,000 was not posted to his account.
(d) Total of Returns inwards book 1,200 was posted to Returns outwards account.
(e) Discount allowed to Reema 700 on receiving cash from her was recorded in the books as 70.

Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance. (a) Credit sales to Mohan 7,000 were posted to the credit of his account. (b) Credit purchases from Rohan 9,000 were posted to the debit of his account as 6,000. (c) Goods returned to Rakesh 4,000 were posted to the credit of his account. (d) Goods returned from Mahesh 1,000 were posted to the debit of his account as 2,000. (e) Cash sales 2,000 were posted to the debit of sales account as 5,000.

Rectify the following errors assuming that suspense account was opened. Ascertain the difference in trial balance. (a) Depreciation provided on machinery 4,000 was not posted to Depreciation account. (b) Bad debts written-off  5,000 were not posted to Debtors account. (c) Discount allowed to a debtor 100 on receiving cash from him was not posted to discount allowed account. (d) Goods withdrawn by proprietor for personal use 800 were not posted to Drawings account. (e) Bill receivable for 2,000 received from a debtor was not posted to Bills receivable account.

Rectify the following errors: (a) Salary paid 5,000 was debited to employee’s personal account. (b) Rent Paid 4,000 was posted to landlord’s personal account. (c) Goods withdrawn by proprietor for personal use 1,000 were debited to sundry expenses account. (d) Cash received from Kohli 2,000 was posted to Kapur’s account. (e) Cash paid to Babu 1,500 was posted to Sabu’s account.

Rectify the following errors assuming that a suspense account was opened. Ascertain the difference in trial balance. (a) Credit sales to Mohan 7,000 were posted to Karan as 5,000. (b) Credit purchases from Rohan 9,000 were posted to the debit of Gobind as 10,000. (c) Goods returned to Rakesh 4,000 were posted to the credit of Naresh as 3,000. (d) Goods returned from Mahesh 1,000 were posted to the debit of Manish as 2,000. (e) Cash sales 2,000 were posted to commission account as 200.