Mr. Ratan was unable to agree the Trial Balance last year and wrote off the difference to the Profit and Loss Account of that year. Next year, he appointed a Chartered Accountant who examined the old books and found the following mistakes: 1. Purchase of a scooter was debited to conveyance account Rs. 30,000. Mr. Ratan charges $\displaystyle 10\%$ depreciation on scooter. 2. Purchase account was over cast by ₹1,00,000. 3. A credit purchase of goods from Mr. X for 20,000 was entered as sale. 4. Receipt of cash from Mr. Anand was posted to the account of Mr. Bhaskar 10,000. 5. Receipt of cash from Mr. Chandu was posted to the debit of his account, 5,000. 6. 5,000 due by Mr. Ramesh was omitted to be taken to the Trial Balance. 7. Sale of goods to Mr. Ram for 20,000 was omitted to be recorded. 8. Amount of 23,950 of purchase was wrongly posted as ₹ 25,930. Suggest the necessary rectification entries. [July 2021, 10 Marks]; [RTP Jan. 2025; Modified]