A Departmental Store has credited certain items of sales on approval aggregating Rs. 15,000 to Sales Account. Of these, goods to the value of Rs. 4,000 have been returned and taken into stock at cost Rs. 2,000 though the record of retum was omitted in the accounts ; and in respect of another parcel of Rs. 3,000 (cost being Rs. 1,500) the period of approval did not expire on the closing date. Show the adjustment and correcting entries in the books of the Store