41. Pass journal entries to rectify the following errors detected during preparation of Trial Balance:

(i) Purchases book is undercast by ₹1,000.

(ii) Wages paid for construction of office debited to wages account ₹20,000. 

(iii) A credit sale of goods ₹1,200 to Ramesh has been wrongly passed through the purchase book.

(iv) Goods purchased for ₹5,000 were posted as ₹500 to the purchases account.

(v) A Credit purchase of ₹1,040 from Ramesh was passed in the books as ₹1,400.

(vi) Goods (Cost ₹5,000; Sales Price ₹6,000) distributed as free samples among prospective customers was not recorded anywhere.

(vii) Goods worth ₹1,500 returned by Green and Co. have not been recorded anywhere.