1 Rectify the following errors :
(a) Rs. 150 relating to purchase of office stationery has been wrongly debited to
the personal account of the owner.
(b) Goods bought from John on credit for Rs. 525 were not passed through the
subsidiary book
(c) A bills receivable for Rs. 500 received from Joseph was passed through the bills
payable book
(d) A machinery costing Rs. 5,200 has been debited to purchases account.
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