44. Pass journal entries to rectify the following errors in the books of Manish, which were located after preparation of Trial Balance:

(a) Goods of the value ₹5,000 returned by Aanchal were entered in the Sales Book and posted therefrom to the credit of her account.

(b) Payment of ₹1,000 to Ramesh and ₹1,200 to Suresh was made but Ramesh was debited with ₹1,200 and Suresh with ₹1,000.

(c) A sum of ₹375 owed by Ajay has been included in the list of sundry creditors.

(d) Credit sales to Mohan ₹14,000 were posted to the credit of his account.

(Delhi 2019)