(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 Rs. 2,500 to Krishna has been wrongly passed through the Purchases Book.
(b) Rs. 5,000 paid for freight on machinery purchased was debited to the Freight Account as Rs. 500.
(c) The Returns Inward Book has been wrongly overcast by Rs. 100.
(d) An amount of Rs. 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 Rs. 460 owed by Hari had not been included in the list of debtors.
