Illustration $1.$

The following errors were committed by the accountant of P$.$K Mitra $\backslash$& Co$.$ Rectify the errors by passing suitable journal entries, if necessary, assuming that the errors were detected before preparation of trial balance.

$($a$)$ Purchase of stationery Rs$.250$ were not posted to the stationery account.

$($b$)$ Cash paid to Binita Roy Rs$.640$ was posted in her account as Rs$.460.$

$($c$)$ Goods returned by Mr$.$ Pal Rs$.3,500$ posted to his account from returns inward book as Rs$.5,300.$

$($d$)$ Purchase day book was undercast by Rs$.500.$

$($e$)$ Purchased goods from Sudhakar for Rs$.10,000$ was entered in the purchases day book as Rs$.1,000.$

$($f$)$ Salary paid to Srimani Das Rs$.1,500$ wrongly debited to his personal account.

$($g$)$ A sale of Rs$.3,000$ to S$.$ Ganguli was passed through the purchases day book.

$($h$)$ Rs$.1,000$ paid for purchases of furniture was charged to repairs and maintenance account.