Rectify the following errors:
(i) Wages paid for the construction of office debited to Wages Account Rs. 5,000.
(ii) Machinery purchased for Rs. 35,000 was passed through the Purchases Book.
(iii) Old furniture sold for Rs. 1,000, passed through the Sales Book.
Rs. 2,000 paid to Mehta Bros, against acceptance were debited to Malhotra Bros. Account.
(v) Sales of Rs. 204 to Ram debited to his account as Rs. 402 and purchases of Rs. 1,012 from Shyam credited to his account as Rs. 1,210.

Rectify the following errors: (i) Wages paid for the construction of office debited to Wages Account Rs. 20,000. (ii) Cartages paid for the newly purchased furniture Rs. 500, posted to Cartage Account. (iii) Rs. 5,000 for the installation of machinery debited to Wages Account. (iv) Machinery purchased for Rs. 50,000 was passed through the Purchases Book. (v) Old furniture Sold for Rs. 5,000 was passed through the Sales Book.

Rectify the following errors by passing Journal entries: (i) Old furniture sold for Rs. 500 has been credited to Sales Account. (ii) Machinery purchased on credit from Raman for Rs. 2,000 recorded through Purchases Book as Rs. 16,000. (iii) Cash received from Rajat Rs. 5,000 was posted in the debit of Bhagat as Rs. 6,000. (iv) Depreciation provided on machinery Rs. 3,000 was posted to machinery Account as Rs. 300.

Pass the Journal entries to rectify the following errors detected during preparation of the Trial Balance: Purchase Book is undercast by Rs. 1,000. (ii) Wages paid for construction of office debited to Wages Account Rs. 20,000. (iii) A credit sale of goods Rs. 1,200 to Ramesh has been wrongly passed through the Purchases Book. (iv) Goods purchased for Rs. 5,000 were posted as Rs. 500 to the Purchases Account. (v) An amount of Rs. 2,000 due from Muhesh Chand which had been written off as a bad debt in previous year was unexpectedly recovered has been posted to the personal account of Mahesh Chand. (vi) A credit purchase of Rs. 1,040 from Ramesh was passed in the books as Rs. 1,400. (vii) Goods (Cost Rs. 5,000, Sales Price Rs. 6,000) distributed as free samples among prospective customers were not recorded anywhere. (viii) Goods worth Rs. 1,500 returned by Green & Co. have not recorded anywhere.

Rectify the following errors : (a) Furniture purchased for  10,000 wrongly debited to purchases account. (b) Machinery purchased on credit from Raman for  20,000 was recorded through purchases book. (c) Repairs on machinery  1,400 debited to machinery account. (d) Repairs on overhauling of secondhand machinery purchased  2,000 was debited to Repairs account. (e) Sale of old machinery at book value of  3,000 was credited to sales account.

Pass the necessary Journal entries to rectify the following errors: (i) Rs. 15,000 paid as wages for the construction of office building debited to Salaries Account. (ii) Rs. 20,000 spent on the purchases of material for the construction of building debited to Purchases Account. (iii) Rs. 50,000 spent on the extension of building was debited to Building Repairs Account. (iv) Rs. 25,000 spent on whitewash of a new building was charged to Building Repairs Account. (v) Rs. 1,000 paid as installation charges for newly purchased second hand machinery posted to Cartage Account. (vi) Rs. 10,000 paid as repairing charges on the reconditioning of a newly purchased second hand machinery debited to General Expenses Account. (vii) Rs. 5,000 paid as repairing charges of an existing machine in use charged to Machinery Account. Rs. 10,000 paid by cheque for a printer was charged to the Office Expenses Account.

Give rectifying Journal entries for the following errors: (i) Sales of goods to Madan Rs. 6,000 were entered in the Sales Book as Rs. 600. (ii) Credit purchase of Rs. 1,500 from Ajay has been wrongly passed through the Sales Book. (iii) Repairs to building Rs. 300 were debited to Building Account. (iv) Rs. 2,050 paid to Rohit is posted to the debit of Mohit's Account as Rs. 5,020. (v) Purchases Return Book is overcasted by Rs. 400.