Trial balance of Jayant did not agree. It showed an excess credit ₹10,000. Jayant put the difference to suspense account. Pass necessary Journal entries to rectify the errors: Rectification 1. In the Sales Book total of page no. 4 was carried forward to page 5 as 1,000 instead of ₹ 1,200 and total of page 8 was carried forward to page 9 as 5,600 instead of ₹ 5,000. 2. Credit Purchases from Sonali & Co. ₹7,000 were recorded through sales book. However, Sonali & Co. were correctly credited. 3. Goods returned to Snigdha 4,000 were recorded through sales book.