Pass the Journal entries in the books of Mr. Dhuria to rectify the following errors detected during preparation of the Trial Balance: (i) Wages paid…

In the Books of Mr. Dhuria Journal Entries Particulars L.F. Dr. ₹ Cr. ₹ (i) Building A/c Dr. 20,000 To Wages A/c 20,000 (Wages paid for the construction of office building debited to wages A/c now rectified) (ii) Purchases A/c Dr. 10,000 Sales A/c Dr. 10,000 To Seema 20,000 (Purchases from Seema wrongly entered in Sales Book now rectified) (iii) Nikhil A/c Dr. 2,41,920 To Sales 2,16,000 To Output CGST 12,960 To Output SGST 12,960 (Being goods sold to Nikhil at 10% trade discount, CGST and SGST is applicable at 6% each.) Bank A/c Dr. 90,720 Cash A/c Dr. 30,240 To Nikhil 1,20,960 (Being50% of the amount due is received from Nikhil, out of which - 3/4rd is received by cheque and - 1/4rd in cash) (iv) Advertisement expenses A/c Dr. 15,000 To Purchases A/c 15,000 (Being entry of the goods distributed as free samples omitted from records) (v) SS & Co A/c Dr. 10,000 To Bills Receivable A/c 10,000 (Bills of Exchange dishonoured and had credited to bank and debited to Bills receivable a/c now rectified) (vi) Bills Receivable A/c Dr. 2,500 Bills Payable A/c Dr. 2,500 To Hans A/c 5,000 (Bills receivable wrongly passed through Bills payable now rectified) (vii) Rebate A/c Dr. 16,000 Output CGST Dr. 640 Output SGST Dr. 640 To Sushil 17,280 (Being rebate allowed to Sushil for the goods supplied was found defective)