Mr. Kamal’s trial balance as on 31st March, 2025 did not agree. The difference was put to a Suspense Account. During the next trading period, the…

Mr. Kamal’s trial balance as on 31st March, 2025 did not agree. The difference was put to a Suspense Account. During the next trading period, the following errors were discovered: (i) The total of the Purchases Book of one page, 15,615 was carried forward to the next page as 16,551. (ii) A sale of 462was entered in the Sales Book as 642 and posted to the credit of the customer. (iii) A return to creditor, 5,420 was entered in the Returns Inward Book; however, the creditor's account was correctly posted. (iv) Cash received from Sita, 1,420 was posted to debit of Geeta. (v) Goods worth - 1,400 were dispatched to a customer before the close of the year but no invoice was made out. (vi) Goods worth - 3,200 were sent on sale or return basis to a customer and entered in the Sales Book at the close of the year, the customer still had the option to return the goods. The gross profit margin was 20% on Sale. (vii) 500due from Mr. Sam was omitted to be taken to the trial balance. (viii) Sale of goods to Mr. Manoj for 16,000 was omitted to be recorded. You are required to give journal entries to rectify the errors in a way so as to show the current year's profit or loss correctly