An invoice of 3,700 was debited to purrchases but the goods were received after year - end and were not included in the closing inventory. 1) 2) Store equipment costing 8,100 and having a book value of 3,600 was sold for 2,500. Cash was debited and store equipment was credited. No other entries were made. 3) A cheque of 1,850 received from a customer was dishonoured on June 25,2017 but no entry was made in the books. Cash there against was received after year - end. 4) Purchase of office equipment costing 15,200 was entered in the purchases account. Depreciation on office equipment is provided at the rate of 10%.

Rectification and original entry