Following errors affecting the accounts for the year 2022-23 were detected in the books of Das & Co., Meerut:

Following errors affecting the accounts for the year 2022-23 were detected in the books of Das & Co., Meerut:

(i) Sale of old furniture for ₹ 8,000 was treated as sales of goods.

(ii) Rent of proprietor’s residence ₹ 6,000 was debited to Rent Account.

(iii) Cash received from Rajesh ₹ 7,150 was credited to Brajesh.

Pass the rectifying Journal entries. State the nature of each of these mistakes.

[(i) Error of Principle; (ii) Error of Principle, (iii) Error of Commission.]