29. (i) What are the different causes that make a Trial Balance incorrect?

(ii) Pass the rectifying Journal entries:

(a) A credit sale of goods for ₹2,500 to Krishna has been wrongly passed through the Purchases Book.

(b) ₹5,000 paid for freight on machinery purchased was debited to the Freight Account as ₹500.

(c) The Returns Inward Book has been wrongly overcasted by ₹100.

(d) An amount of ₹500 due from Ramesh which had been written off as bad debt in previous year was recovered and had been posted to the Personal Account of Ramesh.

(e) A sum of ₹460 owed by Hari had not been included in the list of debtors.

(MSE Chandigarh)