12. Pass rectifying entries:

(i) ₹5,000 being the cost of a Radio purchased for the personal use of the proprietor has been debited to Radio account in the ledger.

(ii) Goods taken by the proprietor for ₹1,000, has not been entered in the books at all.

(iii) A cheque of ₹500 received from X was credited to the account of Y and debited to Cash instead of Bank A/c.

(iv) A cheque of ₹1,300 received from Ram Lal was dishonoured and debited to General Expenses A/c.

(v) A sum of ₹3,000 drawn by the proprietor for his private travel was debited to Travelling Expenses A/c.

(vi) Credit purchase of ₹500 from Ajay were posted to the credit of Vijay A/c.

(vii) An amount of ₹1,600 due from Chandan Lal was written off as Bad-debt in previous year, was unexpectedly received this year, and has been credited to the account of Chandan Lal.