22. Mukesh found that the Trial Balance did not agree. He found the following errors:

(i) In the Sales Book for the month of January, total of Page No. 3 was carried forward to Page No. 4 as ₹1,000 instead of ₹1,200 and total of Page No. 7 was carried forward to Page No. 8 as ₹5,600 instead of ₹5,000.

(ii) Goods returned to Anushka ₹10,000 were recorded in the Sales Book.

(iii) Cheque of ₹8,000 received from Riya was dishonoured and posted to the debit of Expenses Account.

Pass rectifying entries for the above transactions.