31. Give rectifying journal entries for the following errors:

(a) Sale of goods to Madan ₹6,000 were entered in the sales book as ₹600.

(b) A credit purchase of ₹1,500 from Ajay has been wrongly passed through the sales book.

(c) Repairs to building ₹300 were debited to building account.

(d) ₹2,050 paid to Rohit is posted to the debit of Mohit’s account as ₹5,020.

(e) Purchase return book is overcast by ₹400.