Illustration 30. Pass necessary journal entries to rectify the following errors: (a) An amount of 200 withdrawn by owner for personal use was debited to trade expenses. (b) Purchase of goods of 300 from Nathan was wrongly entered in sales book. (c) A credit sale of 100 to Santhanam was wrongly passed through purchase book. (d) 150 received from Malhotra was credited to Mehrotra. (e) *375 paid as salary to cashier Dhawan was debited to his personal A/C. (1) A bill of * 2,750 for extension of building was debited to building repairs A/C (g) Goods of 3 500 returned by Akashdeep were taken into stock, but returns were not posted. (n) Old furniture sold for 3 200 to Sethi was recorded in sales book. (0) The period end total of sales book was under cast by 100 6) Amount of 80 received as interest was credited to commission