Illustration 30. Pass necessary journal entries to rectify the following errors: (a) An amount of 3 200 withdrawn by owner for personal use was debited to trade expenses.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. (f) A bill of 7 2,750 for extension of building was debited to building repairs A/C (g) Goods of 7 500 returned by Akashdeep were taken into stock, but returns were not posted. in) Old furniture sold for 7 200 to Sethi was recorded in sales book. (0) The period end total of sales book was under cast by 100 0) Amount of * 80 received as interest was credited to commission