Following errors affecting the accounts for the year ended 31st March, 2022 were identified in the books of Das & Co., Meerut:
(i) A sale of old furniture for ₹ 500 was treated as sale of goods.
(ii) Rent of proprietor’s residence of ₹ 6,000 was debited to the Rent Account.
(iii) A credit sale of ₹ 1,000 to Ram omitted to be recorded in the books.
(iv) ₹ 50,000 paid to the CA. Madhur as consultancy stands debited to his Personal Account.
(v) Credit purchase of goods amounting to ₹ 10,000 from Ramesh has not been posted.
(vi) Purchase of furniture on credit from Nigam for ₹ 3,000 posted to Subham account as ₹ 300.
Pass rectifying Journal entries, State the nature of each of these mistakes.