Rectify the following errors:   (5 marks)

(a) Furniture purchased for Rs 10,000 wrongly debited to purchases account.

(b) Machinery purchased on credit from Raman for Rs 20,000 was recorded through purchases book.

(c) Repairs on machinery Rs 1,400 debited to machinery account.

(d) Repairs on overhauling of secondhand machinery purchased Rs 2,000 was debited to Repairs account.

(e) Sale of old machinery at book value of Rs 3,000 was credited to sales account.