On purchase of old furniture, the amount of ₹ 1,000 spent on its repair should be debited to

₹ 200 paid as wages for erecting a machine should be debited to

If a purchase return of ₹ 1,000 has been wrongly posted to the debit of the sales returns account, but has been correctly entered in the suppliers' account, the total of the

Goods purchased from A for ₹ 10,000 passed through the sales book. The error will result in

If the amount is posted in the wrong account or it is written on the wrong side of the account, it is called