Dr. Dr. 2.000 500 958 2,500 (viii) Sales Account Loss on Sale of Furniture Account To Furniture Account (Sale of old furniture for 2,000 recorded in sales book: error now rectified. Loss on sale of furniture also being recorded now) (ix) Commission Account To Interest Account (Interest received credited to commission account; error now rectified.) Dr. 800 800 Illustration 5. Pass journal entries to rectify the following errors: (1) A sum of 12,000 paid to Subhash was debited to Suresh. (ii) Repairs of a machine amounting to 1,745 were debited to machinery account. (iii) A bill receivable for 15,000 accepted by Soni Bros. was recorded in bills payable book. (iv) A credit sale of goods-in-trade for 15,870 to Surya Prakash was recorded in the sales book as 18,570. (v) Goods sold to Mohan for 2,140 were returned by him but no entry was passed in the books (vi) Goods costing * 800 taken by the proprietor for a birthday gift to his daughter were not recorded in the books of account. (vii) A sum of 1,300 was received from Anand, a customer against the amount previously written off as a bad debt; the amount received was credited to Anand. (viii) Received interest 500. posted to loan account. (ix) Carriage outward, 100 was posted to carriage inwards account. 1) Goods invoiced at 1.870 to Mohit were retumed by the customer. The return was recorded in returns outward book as 1.780. (xi) A purchase amounting to 1,000 made for Harish, a staff member was recorded in the purchases book