Annexure B$-$ Rectification of Error

The Internal audit team of Dunkin & McGregor Corporation have discovered these errors relating to Sep $2023$ as a result their Audit.

Salaries of Maintenance department amounting to $20,000$ paid by cash have been completely omitted by the payroll department.

A bank Payment of $90,000$ made to our creditor United Airlines has been wrongly credited to united Air Link.

Cash Sales of $58,000$ has been wrongly credited to capital account.

The owner of Nick Nitro Company took away goods worth $84,000$ for his personal use. The entry that has been passed has debited the purchase and credited the drawings.

Bank charges deducted by the bank amounting to $35,000$ have been entered as $10,000.$

Internet charges recorded from the service provider Free WI amounting tof $17,000$ has been recorded as $71,000.$

Return Inward amounting to $41,000$ has been entered on the debit side of the Return outward Ledger

Required

a$)$ Name the error that has been committed

b$)$ Pass the rectification entry