Return outward book was carried forward as 2600 instead of 2800 rectification of errors
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wrong-purchase a/c dr. 2600
entry To purchase return a/c 2600
Reverse- pur. ret. a/c dr. 2600
entry To purchase a/c 2600
Correct- Purchase a/c dr. 2800
entry To pur. ret. a/c 2800
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