Pass the general entry to rectify the following error
a.Rupees 500 received in respect of book debit was posted to sales account
b.defective goods worth rupees 400 returned to p where recorded through the sales return book
c. Goods sold for rupees 634 to B returned to US and recorded in the sales book
d.a purchase of rupees 4200 from x on the last day of the year was taken into stock but the invoice was not passed through the purchase book
e. materials from stores rupees 800 and wages rupees 600 where used in making tools for a use in own factory but no adjustment where made in the book