Pass journal entries to rectify the following errors:

(a). rent for residential accommodation of Rs. 1500 debited to rent account.

(b). Rs. 200 recieved from rao were credited to rai.

(c). construction of a new shed costing rs. 13000 debited to building repairs account.

(d). an amount of rs.180 recieved on account of interest was credited to the commission account.

S. No.

Particulars

L.F.

Debit

Amount

Rs

Credit

Amount

Rs

(a)

(b)

(c)

(d)

Drawings A/c

To Rent A/c

(Rent for residential accommodation wrongly debited to rent Account, now rectified)

Rai

To Rao

(Amount received from Rao wrongly credited to Rai, now rectified)

Building (New Shed) A/c

To Building Repairs A/c

(Construction of new shed wrongly debited to Buildings Repairs Account, now rectified)

Commission A/c

To Interest A/c

(Interest received wrongly credited to Commission Accounts, now rectified)

Dr.

Dr.

Dr.

Dr.

1,500

200

13,000

180

1,500

200

13,000

180