Pass the rectifying entries for the following transactions: (i) An amount of Rs. 2,000 received from Mohan on 1st April, 2019 had been entered in the Cash Book as having been received on 31st March, 2019. (ii) The balance in the account of Rahim Rs. 1,000 had been written off as bad but no other account has been debited. (iii) An addition in the Return Inward Book had been cast Rs. 100 short. (iv) A cheque for Rs. 200 drawn for the Petty Cash Account has been posted in the account of Asif. (v) A discounted Bill of Exchange for Rs. 20,000 returned by the firm's bank had been credited to the Bank Account and debited to Bills Receivable Account. A cheque was received later from the customer for Rs. 20,000 and duly paid. [Hint: (v) Dr. Customer's A/c and Cr. Bills Receivable A/c by Rs. 20,000.]
