Rectify the following errors:   (5 marks)

(a) Depreciation provided on machinery Rs 4,000 was posted as Rs 400.

(b) Bad debts written off Rs 5,000 were posted as Rs 6,000.

(c) Discount allowed to a debtor Rs 100 on receiving cash from him was posted as Rs 60.

(d) Goods withdrawn by proprietor for personal use Rs 800 were posted as Rs 300.

(e) Bill receivable for Rs 2,000 received from a debtor was posted as Rs 3,000.