Pass rectifying entries )5,000 being the cost of a Radio purchased for the personal use of the proprietor has been debited to Radio account in the ledger. (I) Goods taken by the proprietor for 1,000, has not been entered in the books at all. (ii) A cheque of 500 received from Xwas credited to the account of Yand debited to Cash instead of Bank A/c (iv) A cheque of 1,300 received from Ram Lal was dishonoured and debited to 'General Expenses' A/c. (v) A sum of 3,000 drawn by the proprietor for his private travel was debited to Travelling Expenses A/C (vi) Credit purchases of 500 from Ajay were posted to the credit of Vijay A/c. (vii) An amount of 1,600 due from Chandan Lal was written off as 'Bad-debt in previous year, was unexpectedly received this year, and has been credited to the account of Chandan Lal.