The Trial Balance of Mr. Sarvesh Kumar as on 31st March, 2024 did not tally and the difference was posted to Suspense Account. On a scrutiny of the books, the following errors were detected: 1. The total of Sales Returns Book for January 2024 has been casted short by 1,000. 2. Freight paid for installation of a Machine 6,500 was posted to the Freight Account as 5,600. 3. Goods of the value of 2,500 returned by a customer were entered in the Sales day Book and posted therefrom to the credit of his account. 4. 18,000 paid for purchase of old Motorcycle for personal use of Mr. Sarvesh Kumar was debited to conveyance account. 5. A purchase of ₹ 6,700 had been posted to creditor's account as 6,000. 6. Receipt of cash ₹ 5,000 from Mr. Avinash was posted to the debit of his account. 7. A cheque for 2,500 received from Mr. Alok had been dishonoured and was posted to the debit of Mr. Ashok. 8. Sale of 8,500 to Mr. Deepak was recorded in the sales book correctly but while posting in ledger credited to his account. 9. The total of "Discount Allowed" column in the cash book for the month of December 2023 amounting to 3,800 was not posted. 10. Sale of old office table for 2,200 treated as sale of goods.
You are required to pass necessary journal entries with narrations to rectify the above errors.
[June 2024, 12 Marks]