Following errors were found in the books of XYZ. Give necessary entries to correct them: (i) A purchase of goods from R amounting to ₹ 10,000 has been wrongly entered through the sales book. (ii) Furniture purchased for office use amounting to ₹25,000 has been entered in the purchase day book. (iii) Minor repairs to the Furniture Account amounting to ₹ 1,500 were debited to Furniture Account. (iv) Wages amounting to ₹3,000 paid to workmen for making Office Furniture has been charged to wages account. (v) Tuition Fees of proprietor's son ₹25,000 has been debited to Audit fees A/c. (vi) An amount of ₹ 10,000 due from Mohan which had been written off as bad debt in the previous year was unexpectedly recovered and has been posted to the personal account of Mohan. (vii) Goods (Cost being ₹7,000 and sales price being ₹ 10,000) distributed as free samples among prospective customers were not recorded anywhere. (viii) Goods amounting to ₹ 1,000 returned by a customer, G & Co. were entered in the Sales Day Book and posted there from to the credit of his account. (ix) A bill of Exchange (received from SS & Co.) for ₹ 10,000 had been returned by the bank as dishonoured and had been credited to the bank and debited to bills receivable account. (x) A Bills Receivable for ₹2,500 was passed through Bills Payable Book. The Bill was given by Jack.

Prepare the Bank Reconciliation Statement of M/s. XYZ Brothers on 31st March, 2025 from the particulars given below: (i) The Bank Pass Book had a debit balance of ₹62,500 on 31st March, 2025. (ii) A cheque worth ₹ 1,000 directly deposited into Bank by customer but no entry was made in the Cash Book. (iii) Out of cheques issued worth ₹ 85,000. Cheques amounting to ₹50,000 only were presented for payment till 31st March, 2025. (iv) A cheque for ₹ 10,000 received and entered in the Cash Book but in was not sent to the Bank. (v) Cheques worth ₹ 50,000 had been sent to Bank for collection but the collection was reported by the Bank as under. (1) Cheques collected before 31st March,2025, ₹35,000. (2) Cheques collected on 10th April, 2025 ₹ 10,000. (3) Cheques collected on 12th April, 2025 ₹5,000. (vi) The Bank made a direct payment of ₹ 1,500 which was not recorded in the Cash Book. (vii) Interest on Overdraft charges by the bank ₹4,000 was not recorded in the Cash Book. (viii)Bank charges worth ₹200 have been entered twice in the book whereas Insurance charges for ₹ 175 directly paid by Bank was not at all entered in the Cash Book. (ix) The credit side of bank column of Cash Book was under cast by ₹5,000.