45. Pass Journal Entries to rectify the following errors:

These errors are located after the preparation of Trial Balance.

1. ₹17,000 paid in cash for purchase of a Typewriter was charged to office expenses account.
2. Credit sale to Aman ₹5,000 were posted to the Credit of his account.
3. Cash sales ₹20,000 were posted to commission received Account 200.
4. Wages Paid for the construction of office ₹9,090 were debited to building Account.
5. Salary payable to Amar ₹12,000 was not recorded in the books.

(KVS 2020)