39. Pass Journal entries to rectify the following errors which were located after preparing the Trial Balance:

(a) The Sales Book was overcast by ₹500.

(b) Credit purchases from Aradhya ₹6,000 were posted to the debit of her account as ₹9,000.

(c) Goods returned from Ayan ₹8,000 were recorded in Purchases Return Book.

(d) Wages paid ₹3,980 were recorded in the Cash Book as ₹3,890.