46. Pass necessary journal entries to rectify the following errors:

(a) Sales Return book overcast ₹1,000.

(b) Machinery purchased ₹9,600 from Kunal, wrongly entered in Purchase Book as ₹6,900.

(c) Goods purchased from Rahul ₹5,000 wrongly entered in purchase return book. Although, Rahul’s account correctly credited.

(d) Rent paid to Landlord ₹12,000, wrongly debited to his personal account.

(e) ₹3,000 received from a customer, whose account was already written off as bad debt. No entry has been passed in this regard. 

(KVS 2022)