1) The credit side of the subsidiary account of Mr. Ashish has been undercasted by 7,000. 2) Invoice number 23612 sent to Mr. Zaman amounting to 11,000 has been recorded twice in the sales day book but has not been recorded at all in the subsidiary ledger. 3) A debit balance 9,300 and the credit balances amounting to 4,600 had been omitted from the list of balances. 4) An account of 1,800 owed by Mr. Shahid had been written off as irrecoverable on March 31, 2017 and debited to bad debts, but no entry had been made in the Control Account 5) A debit balance of 2,000 in the subsidiary Ledger had been listed as a credit balance. 6) No entry had been made in the control account in respect of a transfer of 4,100 standing to the credit of Mr Gill's Account in the Purchases Ledger to his account in the Sales Ledger 7) The total of the Sales Returns Book had been undercast by 12,000

8) The list of balances had been overcast by 1,000 9) Brit Limited account had been credited with 3,400 for goods returned by him but no other entry had been made in the books.

Journal entries and their rectification.