M/s. Applied Laboratories were unable to agree the Trial Balance as on 31st March, 2020 and have raised a suspense account for the difference. Next year the following errors were discovered: (i) Repairs made during the year were wrongly debited to the building A/c- 12,500. (ii) The addition of the 'Freight' column in the purchase journal was short by 1,500. (iii) Goods to the value of ₹ 1,050 returned by a customer, Rani & Co., had been posted to the debit of Rani & Co. and also to sales returns. (iv) Sundry items of furniture sold for ₹30,000 had been entered in the sales book, the total of which had been posted to sales account. (v) A bill of exchange (received from Raja & Co.) for 20,000 had been returned by the bank as dishonored and had been credited to the bank and debited to bills receivable account. You are required to pass journal entries to rectify the above mistakes. [Nov. 2020, 5 Marks]; [MTP Jan. 2025; Modified]