Rectify the following errors: Furniture purchased for ₹ 10,000 wrongly debited to Purchases Account

Rectify the following errors:

(a) Furniture purchased for ₹ 10,000 wrongly debited to Purchases Account.

(b) Machinery purchased on credit from Raman for ₹ 20,000 was recorded through Purchases Book.

(c) Repairs on machinery ₹ 1,400 debited to Machinery Account.

(d) Repairs on overhauling of second hand machinery purchased ₹ 2,000 was debited to Repairs Account.

(e) Sale of old machinery at book value of ₹ 3,000 was credited to Sales Account.

Solution:-