The following errors were located after the preparation of the trial balance. Rectify them.
(a) Paid Rs. 50 to Anitha was wrongly debited to Vanitha account.
(b) Sale of furniture for Rs. 500 was credited to sales account.
(c) Purchased goods from Natarajan on credit for Rs. 750 were wrongly passed through sales book.
(d) Wages Rs. 1,000 paid on erection of machinery was debited to wages account.

A book-keeper finds that the debit column of the trial balance is short by Rs.308 and the difference is put to a suspense account. Subsequently, the following errors were located.
(a) An entry for sale of goods on credit for Rs.102 to Mekala was posted to her account as Rs.120.
(b) Rs.100 being the monthly total of discount allowed to customers was credited to discount received account in the ledger.
(c) Rs.275 paid by Mannan was credited to Kannan account.
(d) Rs. 26 appearing in the cash book as paid for the purchase of stationery for office use has not been posted to ledger.
(e) The purchases book was undercast by Rs.100.
Rectify the errors and prepare suspense account.

The following errors were located by the accountant before preparation of trial balance. Rectify them.
(a) The total of the discount column of Rs.1,100 on the debit side of the cash book was not yet posted.
(b) The total of the discount column on the credit side of the cash book was undercast by Rs.500.
(c) Purchased goods from Anbuchelvan on credit for Rs.700 was posted to the debit side of his account.
(d) Sale of goods to Ponmukil on credit for Rs.78 was posted to her account as Rs.87.
(e) The total of sales returns book of Rs.550 was posted twice.

Rectify the following errors which were located before preparing the trial balance.
(a) Wages paid Rs. 2,000 for the erection of machinery was debited to wages account.
(b) Sales returns book was short totalled by Rs.1,000.
(c) Goods purchased for Rs. 200 was posted as Rs. 2,000 to purchases account.
(d) The sales book was overcast by Rs.1,500.
(e) Cash paid to Mukil Rs. 2,800 which was debited to Akhil’s account as Rs. 2,000

The following errors were located at the time of preparing trial balance. Rectify them.
(a) A personal expense of the proprietor Rs. 200 was debited to travelling expenses account.
(b) Goods of Rs.400 purchased from Ramesh on credit was wrongly credited to Ganesh’s account.
(c) An amount of Rs.500 paid as salaries to Mathi was debited to his personal account.
(d) An amount of Rs.2,700 paid for extension of the building was debited to repairs account.
(e) A credit sale of goods of Rs.700 on credit to Mekala was posted to Krishnan’s account.